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changing, and maintaining curbs and gutters, and for cleaning and repairing pavements, but not to exceed four (4) mills on the dollar valuation in any one year, taxes levied for said purposes to be and constitute a special fund therefor; and shall also have power to levy and collect on all such property for the sole and exclusive purpose of maintaining and paying the police and fire departments of any such city, not to exceed five (5) mills on the dollar valuation in any one year, taxes levied for said purposes to constitute a special fund therefor; the valuation of such property to be taken from the assessment roll of the proper county, and it shall be the duty of the county clerk to permit the city clerk to make out from the assessment rolls of the county an assessment roll for the city of all property liable to taxation as above specified. Provided, That the authorities of any such city shall not in any such year issue warrants or orders to an amount exceeding ninety per cent of the amount of taxes levied for such year, and the amount actually received from other sources, except for paving purposes, and said city authorities shall not contract or incur any indebtedness, except for paving purposes, in addition to the amount for which they are authorized to issue warrants or orders or bonds. Upon the completion of such copy of said assessment roll the city clerk shall add to said roll any and all real estate in said city which is exempt from taxation for general purposes, and assess the same as near as may be to correspond with the assessed value of like property on said county roll, and euter the same in a separate column for the purpose of special assessment in said city authorized by law, and shall be subject to equalization by the city council the same as other property, when sitting as a board of equalization.

Comp. Stat., 89.

Sec. 3. That said sections twenty-two (22) and Act repealed,

. twenty-five (25), as amended by said sections two (2) and 1882, 17; 18. three (3) of said amendatory act, approved May 23, 1882, be and the same are hereby repealed.

Sec. 4. An emergency existing, this act shall take To take effect. effect and be in force from and after its passage.

Approved March 1st, A.D. 1883.

CHAPTER XII.

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AN ACT to amend sections forty-two (42), fifty-four (54), and fifty

five (55), respectively, of an act entitled "An act to incorporate cities of the first class, and regulating their duties, powers, and government,” approved March 1, 1881, as amended by sections nine (9), fourteen (14), and fifteen (15), respectively, of an act entitled “An act to amend section fifteen (15) of an act entitled ' An act to incorporate cities of the first class and regulating their duties, powers, and government,' approved March 1, 1881, by creating a Board of Public Works for cities of the first class, and defining its duties and powers;" also to amend sections twenty-two (22), twenty-five (25), twenty-seven (27), thirty (30), thirty-two (32), thirtyseven (37), forty (40), forty-two (42), forty-three (43), forty-four (44), forty-five (45), forty-nine (49), fifty-four (54), fifty-five (55), fifty-seven (57), and sixty-nine (69) of said act, approved May 23, 1882, and to repeal said sections 42, 54, and 55 as amended by said sections 9, 14, and 15, and also to repeal section fifty-seven (57) of said first-named act, as amended by section sixteen (16) of said last-named act, and to amend sections thirty-one (31), thirty-four (34), and one hundred and two (102) of said act, approved March 1st, 1881.

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Be it enacted by the Legislature of the State of Nebraska:

Acts amended,

SECTION 1. That section forty-two (42) of an act en

1 titled “An act to incorporate cities of the first class, Comp. Stat., 89 and regulating their duties, powers, and government,' approved March 1, 1881, as amended by section nine (9) of an act entitled “An act to amend section fifteen

Improving streets, sidewalks. 6 Neb., 540. 5 Neb., 136. 4 Neb., 336.

(15) of an act entitled 'An act to incorporate cities of the first class, and regulating their duties, powers, and government,' approved March 1, 1881, by creating a Board of Public Works for cities of the first class, and defining its duties and powers;" also to amend sections twenty-two (22), twenty-five (25), twenty-seven (27), thirty (30), thirty-two (32), thirty-seven (37), forty (40), forty-two (42), forty-three (43), forty-four (44), forty-five (45), forty-nine (49), fifty-four (54), fifty-five (55), fiftyseven (57), and sixty-nine (69) of said act, approved May 23, 1882, be so amended as to read as follows:

Seo. 42. The council shall have power to open, extend, widen, narrow, grade, or otherwise improve and keep in good repair, or cause the same to be done in any manner they may deem proper, any street, avenue, or alley within the limits of the city; and may grade, park, or otherwise improve any width or part of any such street, avenue, or alley; and may also construct and repair, or cause and compel the construction and repair of sidewalks in such city, of such material and in such manner as they may deem

proper sary; and to defray the cost and expense of such im provements or any of them. The mayor and council of such city shall have power and authority to levy and collect special taxes and assessments upon the lots and pieces of ground adjacent to and abutting upon the street, avenue, alley, or sidewalk thus in whole or in part graded, parked, extended, constructed, or otherwise improved or repaired. Provided, That the above provisions shall not apply to ordinary repairs of streets or alleys; and one-half of the expense of bringing streets, avenues, alleys, or parts thereof to the estab lished grade shall be paid out of the general fund of the city. Provided further, That in case the grade of any street or part of street used by the public shall not

and neces

Ordinary repairs.

districts.

have been established, or in case any street or part thereof shall not have been worked to grade, then, and in such case, the owner or owners of any lot, lots, or lands abutting on such streets or portion thereof, as aforesaid, may only be required to construct or repair the sidewalks along such street or part thereof with plank as the council may direct in each case. And provided further, That in case the owner or owners of Owner liable any such lot, lots, or lands abutting on such street or portion thereof, shall fail to construct or repair such sidewalk, in the manner and within the time as directed and required by the council in each case, after having received due notice to do so, they shall be liable for all damages or injury occasioned by reason of the defective or dangerous condition of any such sidewalk. The mayor and council of any city of the first class shall have power to pave, repave or macadam any Paving, street or alley, or parts thereof, in the city, and for that purpose to create suitable paving districts which shall be consecutively numbered, such work to be done under contract, and under the superintendence of the Board of Public Works of the city. Whenever the Petition for owners of lots or lands abutting upon the streets or alleys within any paving district representing a majority of feet front thereon shall petition the council to pave, repave, or macadam such streets or alleys, it shall be the duty of the mayor and council to pave, repave, or macadam the same, and in all cases of paving, repaving, or macadamizing there shall be used such material as such majority of owners shall determine upon; Provided, The council shall be notified in writing by said owners of such determination within thirty days, next after the passage and approval of the ordinance ordering such paving, repaving, or macadamizing. In case Material to be

, such owners fail to designate the material they desire

paving.

used.

Cost.

used in such paving, repaving, or macadamizing, in the manner and within the time above provided, the mayor and council shall determine upon the material to be used. The cost of paving, macadamizing, or repaving the streets, and alleys within any paving district, except the intersections of streets and space opposite alleys within such district, shall be assessed upon the lots and lands abutting upon the streets and alleys in such district, in proportion to the feet front so abutting upon such streets and alleys. The assessment of the special taxes for paving purposes herein provided for shall be made as follows: The total cost of the improvement shall be levied at one time upon the property and become delinquent as herein provided; onefifth (1-5) of the total amount shall become delinquent in fifty (50) days after such levy, one-fifth (1-5) in one year, one-fifth (1-5) in two years, one-fifth (1-5) in three years, one-fifth (1-5) in four years after the levy.is made; each of said installments, except the first, shall draw interest at the rate of seven per cent per annum from the time of the levy aforesaid until the same shall become delinquent, and after the same shall become delinquent, a penalty of ten per cent, together with interest at the rate of one per cent per month, payable in advance, shall be paid thereon as in case of other

special taxes. Such taxes shall be collected and enforSpecial taxes, ced as in other cases of special taxes.

In all cases of special taxes, the city treasurer shall have the right and authority, after the same or any part thereof shall have become delinquent, to seize personal property of the party who owns the real estate upon which such taxes have been levied, and to sell such personal property for the satisfaction of such taxes upon the same advertisement and in the same manner that constables are now authorized by law to seize and sell per

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