by-laws.

Ordinances and sary to secure the buildings and property in said village against injuries by fire, and for the promotion and suppression of fire, and for the purpose of enforcing such ordinances, by-laws, and regulations, the common council may authorize and direct any one of the officers of said village to enter into and examine, at all reasonable times, all dwelling-houses, buildings, and tenements of every description, and all lots, yards, and enclosures, to inspect all hearths, stoves, fire-places, stove-pipes, flues, chimneys, or other conductors of smoke, and any apparatus or device in which fire may be used, or to which fire may be applied, and to remove and make the same safe at the expense of the occupants or owner of the building in which the same may be; and every building or structure that shall be constructed, moved, or enlarged in violation of or contrary to any ordinance of said village is hereby declared to be a common nuisance and may be abated, taken down, and removed by direction of the common council at the expense of the owner or occupant or person who caused such nuisance;

To lay out streets, etc.

To levy special tax.

Twenty-eighth, To prohibit the maintaining of lumber yards, the keeping, piling, and storing of firewood, timber, lumber, or other easily combustible material within the limits of any fire district;

Twenty-ninth, To construct reservoirs wherever needed and to provide for the supplying of the same with water; to build bridges, construct sewers, drains, and culverts; to provide wells, gravel, pave, repair, amend, and otherwise improve the streets, lanes, alleys, and public grounds and parks in said village; to construct, repair, and renew sidewalks; to remove all encroachments from any street, lane, alley, or public ground or place in said village; to fill up, drain, cleanse, and regulate any grounds, yards, basins, cellars, or vaults within said village that may be sunken, damp, foul, encumbered with rubbish or unwholesome matter, and to make such other public improvements as may conduce to the general good and prosperity of said village or any part thereof, and generally to adopt all other ordinances and regulations that the common council may deem necessary to the safety, order, and good government of said village.

SEC. 32. The common council shall have power and authority to lay out, establish, open, widen, extend, straighten, alter, close, vacate, and improve such streets, highways, alleys, lanes, watercourses, squares, market-places, and public parks in said village, as they may deem necessary for the public good and convenience.

SEC. 33. The common council shall, upon petition of a majority of property owners, and after written or printed notice served on all property owners to be affected thereby, if residents of said village, have power to assess, levy at any time, by a special tax, the expense of making, grading, paving, opening, and repairing streets, lanes, and alleys, and of putting curb stones and culverts therein; of draining low lands, or making drains and sewers, and other public improvements, on lots, premises, and subdivisions thereof, which are in front of or adjoining to such streets, sidewalks, drains, sewers, or other improvements, and upon other lots and premises, which, in the opinion of the common council, are benefited

thereby; and the common council shall have power to make all by-laws and ordinances relative to the mode of assessing, levying, and collecting any such tax, which shall be exclusive of and in addition to any general tax, and shall be and remain a lien upon the land until paid; and if not paid, the said land may be sold therefor in the same manner as for ordinary village tax.

sidewalks, pave

SEC. 34. Whenever the common council shall deem it necessary, To construct they may, by ordinance, resolution, or otherwise, require the own-ments, etc. ers and occupants, or either, of land in said village, or any specified part thereof, to construct, repair, maintain, and reconstruct sidewalks, pavements, and other street improvements in any street, lane or alley adjoining their respective lots or premises, to the middle of such street, lane, or alley, in such manner, or with such material as the common council, by ordinance, resolution, or otherwise, may direct; but with reference to paving, this shall apply only to streets that are graded, and when enforced for the purpose of paving any such streets outside the sidewalks, on such streets the paving may be done at the public expense; or, if assessed upon the property adjoining that portion of said streets ordered to be paved, said property assessed for paving may be exempted from further taxes thereafter, for highway purposes, in the discretion of the common council, and if the owner or occupant of any lot or premises, after notice so to do shall have been posted on such lot or premises, or otherwise given, served, or published, as the common council may direct by ordinance, resolution, or otherwise, shall fail to construct, repair, maintain, and reconstruct any sidewalk or pavement, or other street improvement, or to plank any street, or to clear away any snow, or ice, or other obstruction, from any sidewalk adjoining to such lot or premises, within such time, and with such materials, and in such manner as the common council may direct, by ordinance or resolution, the common council may cause the same to be done at the expense of the village, and such expense shall be deemed to be a special assessment upon such lots or premises, and the common council may add the same to the amount of the general village tax on such lot or premises in the tax-roll next thereafter to be made, and the amount so added shall be a lien on the premises in the same manner as the tax to which it is added, and may be collected and enforced, and if not paid, the land may be sold therefor in the same manner as for ordinary village taxes.

general tax.

SEC. 35. The common council shall have power and authority to Expenses of the raise annually by a general tax upon the real and personal prop- village paid by erty in said village liable to taxation, such sums as they may deem necessary to defray the expenses and liabilities incurred by said village, and to carry into effect the power hereby conferred upon them; and they shall, on or before the first day of May in each year, determine by resolution the amount of taxes necessary to be levied for said purposes during the year: Provided, That the taxes so deter- Proviso. mined to be levied shall not exceed in any one year the sum of two thousand dollars unless the qualified electors of said village shall determine at the annual village election to increase that amount by

Poll-tax.

Assessment roll, when to be made, what to contain.

Notice of review.

be reduced.

a majority vote of all the qualified electors, and the vote may be taken viva voce or otherwise, as the common council of said village may determine and direct; which amount so determined to be levied shall be exclusive of and in addition to any taxes which may be levied by virtue of any provisions in this act as a special asssessment for public or local improvements, and every tax lawfully imposed by the common council upon lands, tenements, and hereditaments in said village shall be and remain a lien upon such lands, tenements, and hereditaments, until the same shall be paid.

SEC. 36. The common council shall have power to assess and collect from every male inhabitant of said village, being over the age of twenty-one and under fifty years (except paupers, idiots, lunatics, and other persons who are by law exempt), an annual capitation or poll-tax, not exceeding one dollar, and may provide by ordinance for the collection of the same.

SEC. 37. The assessor of said village shall, once in each year, between the third Monday of March and the second Monday of April, make an assessment roll containing a description of all the property, both real and personal, liable to taxation in said village, and the name of the owner or occupant, or agent thereof, if known, and the names of all persons liable to pay a capitation or poll-tax as provided for in this act, and shall estimate and set down in such roll the valuation of all such property at its fair cash value, placing the value of personal property on a separate line; and when the roll shall be so made and completed, the assessor shall immediately give notice thereof by publishing the same in some newspaper printed and published in said village, or if there be no such newspaper, by conspicuously posting the same in three public places in said village for ten days next previous to the time for review therein stated, and such notice shall give the time when and the place where he will be and have said roll for inspection and review. Valuation may the time and place so appointed the assessor, on the application of any person interested, may reduce the said valuation on sufficient cause being shown on oath, to the satisfaction of the assessor, which oath the assessor is hereby authorized to administer. If any person or persons shall feel aggrieved by the final decision of the assessor, common coun- such person or persons shall have the right of appealing from such decision at any time within ten days thereafter, to the common council, who are in like manner hereby authorized to reduce such valuation, and the common council may, at any time before the tax is collected upon such assessment roll, correct any description of real estate which they may find erroneously described in said roll. The assessor shall complete and deliver such assessment roll to the village clerk on or before the first day of May in each year: Provided, That the common council may appoint two freeholders of said village to act with the assessor on said day of review, who shall have the same power and authority as the assessor in reviewing said tax roll, and the said board of review shall be in session from nine o'clock in the forenoon to four o'clock in the afternoon on the day appointed by said assessor for review.

Appeal to the

Proviso.

SEC. 38. It shall be the duty of the common council, once in

mon council in

each year and immediately after the assessor shall have delivered Duty of comsaid roll to the clerk as provided in section thirty-seven, to esti- regard to tax mate and cause to be set down in a column opposite to the several roll. sums therein set down as the value of real and personal estate the respective sums in dollars and cents to be paid as a general tax or assessment thereon, and the tax on real estate shall be set down in a column by itself; any special tax or assessment for public or local improvements authorized by any provisions of this act may be included in said assessment roll, and shall be set down in a column by itself opposite the proper description; any poll tax or tax upon the owners or keepers of dogs, authorized by this act, may be included in said assessment roll, and the last column of said roll shall contain the total amount of taxes; the common council shall cause a copy of said roll, when completed as aforesaid, to be made and shall annex to such copy a warrant, under the hands of the warrant. president and clerk, commanding the marshal to collect from the several persons named in said roll the several sums mentioned in the last column thereof opposite their respective names, on or before the day specified in such warrant, and directing him to pay such money, when collected, to the treasurer of said village by a certain day therein named, not less than forty days from date of said warrant, and said warrant may be renewed from time to time, as the common council may deem best.

lecting taxes.

SEC. 39. The marshal, upon receiving the said copy of tax roll, Duty of the shall call upon each person taxed, if a resident of said village, at marshal in colleast once, and demand payment of the taxes charged to him upon said roll, and in case of refusal or neglect to pay such taxes, the marshal is hereby authorized and required to levy the same by distress and sale of goods and chattels of the person who ought to pay the same, wherever found within said village, together with the cost and charges of such distress and sale, and may take any property that can be taken by township treasurers in the collection of taxes, and he shall give the same notice and sell in the same manner as township treasurers are required to do, and return any surplus to the owner of the property in accorance with the revised statutes of this State.

made by the marshal.

SEC. 40. At the expiration of the time mentioned in the warrant Unpaid taxes. annexed to said copy of tax roll, and the time for which said warrant may be renewed, if any of the taxes mentioned in said roll shall remain unpaid, and the marshal shall be unable to collect the same, he shall make in said roll, or permanently attach thereto, Statement to be a statement in writing, under oath, of all taxes so remaining unpaid, and if the same or any part thereof, are assessed upon real estate, such statement shall contain a description of each parcel of land upon which the taxes so assessed have not been paid, and further, that he has not been able to collect the same, nor upon diligent inquiry to discover any goods or chattels subject to levy, belonging to the persons charged with or liable to pay such tax, and shall deliver such statement and copy of tax-roll to the clerk of said village, within five days thereafter.

SEC. 41. The clerk, after such statement and copy of roll shall

Duty of the clerk.

Proviso.

have been delivered to him, shall, under the direction of the common council, and in pursuance of any ordinance or resolution of the common council, proceed to sell at public auction, at some place in said village, so much of said lands returned in said statement on account of the non-payment of the taxes thereon, as shall be necessary to pay the amount of taxes, together with such amount as shall be directed by the common council to pay expenses of such sale: Provided, That when a less amount than the whole tract is sold for such tax, the portion so sold shall be off the north side of Advertisement said tract or parcel, first giving at least thirty days' notice of the to contain what. time and place, by advertisement posted up in three of the most public places in said village, which advertisement shall contain a description of the land and the name of the owner, if known, and the amount of taxes and expenses for the non-payment of which it is to be sold, and by causing the same to be inserted in a newspaper, if there be one printed and published in said village, and in each week for four successive weeks preceding such sale. On the day mentioned in said notice, the clerk shall commence the sale of said lands, and continue until so much shall be sold as will pay the said taxes and expenses, and the clerk, on such sale, shall give to the purchaser or purchasers of any such lands, a certificate in writing describing the lands purchased, and the sums paid therefor, and the time when the purchasers shall be entitled to a deed for the same: Provided, That if any parcel of land cannot be sold to any person for the said taxes and expenses, the clerk shall bid off the same to the common council of said village, and shall give a like certificate of such sale, which shall have the like effect, in all respects, as if the same had been given to any other purchaser therefor. Upon the completion of said sale, the clerk shall deliver to the treasurer of said village a certified statement thereof, containing a description of the lands sold, the date of sale, the particular tax and amount for which the same was sold, and the name or names of the purchaser or purchasers, which statement shall be preserved, and transcribed by said treasurer in a book to be provided and kept by him for that purpose, and all moneys received upon such sales, he shall, at the same time, deliver to said treasurer.

Certificate of sale.

Proviso.

Redemption of lands sold for taxes.

Conveyance of lands.

SEC. 42. Any person claiming any of the lands sold as aforesaid, or any interest therein, may at any time within one year next succeeding the day of sale redeem any such land or interest therein by paying to the treasurer of said village the amount for which the same was sold, or such proportion thereof as the part or interest redeemed shall amount to, with interest thereon at the rate of twenty per centum per annum from the day of sale, for the use of the purchaser, but in no case shall the interest be computed for a less time than three months; whereupon the treasurer shall make and deliver to the person making such payment a certificate of the redemption thereof.

SEC. 43. Upon the presentation of any such certificate of sale to the clerk of said village, after the expiration of the time for the redemption of the lands sold as aforesaid, or the certificate of sale. canceled as hereinafter provided, he shall execute to the purchaser