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salary fixed therefor, but his salary as city manager shall be in full of all services performed for said city in all capacities he may serve said city.

4877 Sec. 26. Qualification of officers.-All officers, except the city treasurer and water commissioner and city manager, shall be qualified electors of the city, entitled to vote at all elections. A resident freeholder, regardless of sex, shall be qualified to hold the office of city treasurer, and the city council may, by a majority vote, with the approval of the mayor, pay for the bond of said treasurer in an amount not in excess of two hundred dollars for the term of two years: Provided, however, the city shall not pay for said bond more than the actual cost thereof.

4916 Sec. 65. Paving-repaving and repairs—materials to be used. The mayor and council shall have power to pave, repave or macadamize any street, streets, alley, alleys, or any part of any street, streets, alley or alleys, in said city, and for that purpose to create suitable paving districts which shall be consecutively numbered; such work to be done under contract. Any paving district may include portions of different streets, or portions of town alleys, or portion of each, provided they abut. Any paving district may include portions of different streets or portions of different alleys, or portions of each provided they abut or provided the several portions abut on pavement already laid. The mayor and council shall first, by ordinance, create a paving district or districts. The Mayor and clerk shall, after the passage, approval and publication of such ordinance, publish notice of the creation of any district or districts one time each week for not less than twenty days in a daily or weekly newspaper of general circulation published in the city. If the owners of the record title representing a majority of the abutting property owners in a district shall file with the city clerk within twenty days from the first publication of said notice written objections to the paving, repaving or macadamizing of a district, said work shall not be done in said district under said ordinance, but said ordinance shall be repealed. If said objections be not filed against any district in the time and manner aforesaid, the mayor and council shall forthwith proceed to construct such paving, repaving or macadamizing. In advertising for bids for paving, repaving, or macadamizing the mayor and council may provide for bids on different materials and types of construction, and shall, in addition, provide for

Ch. 95)



asking bids on any material or materials that may be suggested by petition of owners of the record title representing 25 per cent of the abutting property owners in a district, if such petition is filed with the city clerk before advertisement for bids is ordered. On the opening of bids for paving or repaving in any paving district, the mayor and council shall postpone action. thereon for a period of not less than ten days. During said period of postponement, the owners of the record title representing a majority of the abutting property owners in a district may file with the city clerk a petition for the use of a particular material for paving, in which event a bid on that material shall be accepted and the work be done with that material. In case such owners fail to designate the material they desire used in such paving or repaving in the manner and within the time above provided, the mayor and council shall determine upon the material to be used. Provided, the mayor and council may, in any event, at its option reject all bids and readvertise if, in its judgment the public interest require.

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4930 Sec. 79. Property included in assessment. The mayor and council may, in their discretion, include all the real estate to be charged and assessed with the costs of such paving, repaving, macadamizing or improvements in the paving districts herein before provided for, but are not required to do so, and the mayor and council may, in their discretion, in determining whether the requisite majority of owners who are herein before authorized to petition for paving, repaving or macadamizing, and to object to the paving, repaving and macadamizing, and to determine the kind of material to be used therefor, have joined in such petition, determination or objections, consider and take into account all the owners of real estate to be charged and assessed with the cost of improvements, or only such as own lots, parts of lots, and real estate that, in fact, abut upon the part of the street or avenue proposed to be sò improved. The provisions of this section, in regard to the depth to which real estate may be charged and assessed, shall apply to all special taxes that may be levied by the mayor or council in any such city in proportion to the foot front.

4938 Sec. 87. Lien of special assessments or taxes.—In every case of the levy of special taxes, the same shall be a lien on the property on which levied from date of levy, and shall be due and payable to the city treasurer thirty days after such levy when not otherwise provided; and, at the time of the next

certification for general revenue purposes to the county clerk, if not previously paid, the special taxes, except paving and curbing, shall be certified to the county clerk and by him be placed upon the tax list and be collected as other real estate taxes are collected, and be paid over to the city treasurer, and paving and curbing taxes may be so certified and collected by the county treasurer at the option of said city.

4963 Sec. 112. Water commissioner-duties. Such water commissioner, under the direction and supervision of the mayor and council, shall have general management and control of such system of water works, power plant, sewerage inspection, heating or lighting, and of the erection and construction of the same, fixing the rates within such limits as may be prescribed by ordinance, or resolution, to be paid by the inhabitants of the city for the use of the water, water meters and hydrant, power, heating or lighting. It shall be his duty to collect all moneys receivable by the city on account of such system of water works, power plant, heating or lighting, and to faithfully account for and pay the same over to the treasurer, taking his receipt therefor in duplicate, and filing one of the same with the city clerk; to make a detailed report to the council at least once a month, of the condition of such water works, power plant, heating, sewer or lighting system, and of all mains, pipes, hydrants, reservoirs, and machinery, and recommending such improvements, repairs and extensions thereof as he may think proper, showing the amount of the receipts and expenditures thereof for the preceding month; and no bill or claim for any work done. or material furnished for said system of water works, power plant, heating or lighting system or sewerage, shall be paid or allowed in whole or in part, unless the same shall have been first audited and allowed by said water commissioner. The water commissioner shall perform such other duties as may be required of him by ordinance, and upon his recommendation the mayor and council may employ such laborers and clerks as to them may appear necessary: Provided, however, the mayor and council may by ordinance confer upon the board of public works the active direction and supervision of said water commissioner in the general management and control of said systems, and in such event, said detailed reports by the water commissioner shall be made to said board, and said. shall make reports to the mayor and council as often as said mayor and council may require. And the mayor and council.

Ch. 95)

Waterworks-Annual Appropriations


may, by ordinance, authorize and empower said board of public works to employ necessary laborers and clerks on the recommendation of the water commissioner, and to purchase material for the operation and maintenance of said systems and to draw its orders on the several funds in the hands of the city treasurer to the credit of said various systems in payment of salaries, labor and material. Said orders shall be signed by the chairman and secretary of said board, and shall be paid by the treasurer.

4965 Sec. 114. Waterworks, sewer, drainage, heating and lighting tax-levy-amount.-When any bonds shall have been issued by the city for the purpose of constructing or aiding in the construction of a system of water works, power plant, sewerage, heating, lighting or drainage, there shall thereafter be levied annually upon all taxable property of said city a tax not exceeding two mills for every twenty thousand dollars of bonds so issued, which shall be known as the waterworks tax, power tax, sewerage tax, heat tax, light tax or drainage tax, as the case may be and shall be payable only in money. The proceeds of such tax, together with all income received by the city from the waterworks, power plant, heating or lighting, and from the payment and collection of water, power, heat or light, rent, taxes and rates of assessments, shall first be applied to the payment of the current expenses of waterworks, power plant, heating or lighting, and to improvements, extensions, and additions thereto; and interest on money borrowed and bonds issued for their construction; and the surplus, if any, shall be retained for a sinking fund for the payment of such loan or bonds at maturity.

4974 Sec. 123. Annual appropriation bill. The city shall within the last quarter of each fiscal year pass an ordinance to be termed "The Annual Appropriation Bill," in which corporate authorities may appropriate such sums of money as may be deemed necessary to defray all necessary expenses and liabilities of such corporations, not exceeding in the aggregate the amount of tax authorized to be levied and revenue available during the then ensuing year; and in such ordinance there shall be specified the object and purpose for which such appropriations are made, and the amount or amounts appropriated for each object or purpose. No further appropriations shall be made at any other time within such fiscal year, unless the proposition to make such appropriations has been sanctioned by

a majority of the legal voters of such city, either by a petition signed by them or at a general or special election duly called therefor; and all appropriations shall end with the fiscal year for which they were made: Provided, the fund arising from road taxes and bridge taxes, as in this chapter provided, shall be deemed especially appropriated for the street repair purposes, and provided that the income arising from the operation of water, lighting, power, heating, and sewer system shall be deemed especially appropriated to the payment of the current expenses of and to the cost of improvements and extensions and additions to said systems respectively, and shall not be included in the annual appropriation ordinance; and provided, further, nothing hereinafter contained shall be construed to prohibit the council from appropriating other money in the annual appropriation bill for the use of streets, grades, and bridges, and for water, lighting, power, heating and sewer systems.

4975 Sec. 124. Estimate of expenses. Before such annual appropriation bill shall be passed, the council shall prepare an estimate of the probable money necessary for all purposes to be raised in said city during the fiscal year for which the appropriation is to be made, including interest and principal due on the bonded debt and sinking fund and except moneys deemed especially appropriated by Section 4974, itemizing and classifying the different objects and branches of expenditure, as near as may be, and shall enter the same at large upon its minutes and cause the same to be published one week in some newspaper published and of general circulation in the city.

Sec. 2. Sections repealed. That said Sections 4874, 4876 as amended by Chapter 85 of the Session Laws of Nebraska for 1915, 4877, 4916 as amended by Chapter 86 of the Session Laws of Nebraska for 1915, 4930, 4938, 4963, 4965, 4974, and 4975 of Revised Statutes of Nebraska for 1913 (being Sections 23, 25, 26, 65, 79, 87, 112, 114, 123, and 124 of Chapter 49) as heretofore existing, be and each of them is hereby repealed, saving all rights acquired and acts and proceedings had under said sections.

Sec. 3. Emergency. Whereas, an emergency exists this act shall take effect and be in force from and after its passage and approval according to law.

Approved, April 6, 1917.

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