sewerage to sion or construction of laterals to main or lateral at cost of city. sewers constructed at the costs of the city, and shall be authorized to levy a special assessment on all lots abutting upon such sewer, and shall apportion such levy to the various lots, according to the actual cost of labor or material expended in constructing such lateral along the lot assessed. If the lateral be built Cost of in a street or alley having lots on both sides, the cost be assessed against lots. shall be apportioned to the lots on both sides of such lateral. The costs of constructing such lateral across streets where no lots are abutting, shall be apportioned to all the lots assessed. Such assessments shall be made and be collected in the manner provided for levying and collecting special assessments in other cases, in cities of the first class. SECTION 2. This act shall be in force from the date of its approval. AN ACT to relieve the taxpayers of the City of Perry for the year 1894, upon Territorial, County and City taxes. Be it enacted by the Legislative Assembly of the Territory of assessed estate for school tax, SECTION 1. That all taxes assessed against and All taxes levied upon the real estates situated in the city of upon real Perry, Noble county, then "P" county, Oklahoma 1894, except Territory, for the year 1894, for territorial, county and remitted. city taxes, and for any fund or purpose for which the same was assessed and levied or collected, except the school taxes of the county, city and district, are hereby remitted, together with all penalties thereon, When paid same to be credited to real estate upon which assessed, on 1897 taxes, and succeeding taxes. and where the same have been paid, the payment thereof shall be apportioned to the several parcels of real estate upon which they were levied and collected, and accredited in satisfaction of taxes for the year 1897, and all ensuing years thereafter until the amount so apportioned and accredited, shall amount to the amounts heretofore collected for territorial, county and city purposes upon the same for the year 1894. SECTION 2. All costs, judgments and penalties and penalties which have heretofore accrued or been incurred are remitted, and tax sales of hereby remitted and revoked, and all sales of real estate for delinquent taxes of the year 1894, in the city of Perry, when the property was bid in by the County Treasurer for the county, are set aside upon condition of the payment of the school taxes excepted in section 1 of this act. Accrued judg ments, costs property bid in by county set aside, on condition. SECTION 3. This act shall take effect and be in force from and after its passage and approval. Approved March 9, 1897. Mayor and council to tax levy. 8. Contingent fund and its use. 10. AN ACT relating to Cities of the First Class. Be it Enacted by the Legislative Assembly of the Territory of SECTOIN 1. That the mayor and council of cities of make general the first class, shall, on the second Monday in July of each year, make the following general tax levies only, and at the following rates, upon all the taxable property of the city: First, for street and bridge fund, not exceeding one mill. Second, for fire and water supply fund, not exceeding five mills. Third, for a contingent and supply fund, not exceeding one mill. Fourth. for a street lighting fund, not exceeding five mills. Fifth, for a salary fund, not exceeding one mill. Sixth, for a sinking fund, a levy sufficient to pay one year's interest on the bonded debt of the city, and to pay all bonds as they fall due, with twentyfive per cent. added as an allowance for delinquent taxes, and an additional amount sufficient to pay one third of the original amount of all outstanding judgments against the city: Provided, That as much as onethird of the original amount remains unpaid. If less than one-third of such judgment remains unpaid, then a sufficient levy shall be made to pay the remaining judgment: Provided, That the entire sinking fund levy shall not exceed five mills. If any surplus remains in any of such funds on the last day of June of any year, against which there is no outstanding claim, it shall be credited to such fund for the following year. be diverted. SECTION 2. The taxes, so levied, when collected, Funds not to shall be kept in the special funds thus created, and no such moneys shall be diverted from any such fund, nor shall any charges, except those hereinafter provided, be paid out of any such fund. bridge fund, used. SECTION 3. The street and bridge fund shall be Street and used for street and bridge purposes only, including for what the salary of the street commissioner and the city engineer, and other persons employed on the street work. and its use. SECTION 4. The salary fund shall be used for the Salary fund payment of fees and salaries of officers, including policemen, firemen, city marshal, city clerk, city treasurer, city attorney, and all other employes of the city, whose compensation is not made a charge against some other fund by this act. The mayor and councilmen shall serve without compensation, and all funds collected from occupation tax, fines, forfeiture and licenses, shall be turned into the salary fund. SECTION 5. The fire and water fund shall be used Fire and water fund for the payment of water-rents and supplies for water and its uses. works, fire apparatus and supplies for the same, and the maintenance of water works, and the payment of Street lighting fund and its use. and its use. employes, and other necessary expenses incurred in running a water works system when owned by the city. All moneys coming into the city treasury from water-rents and franchises, shall be turned into the fire and water fund. SECTION 6. The street lighting fund shall be used exclusively for the payment of street lighting expenses, or the maintenance of the street lighting system when owned by the city. All moneys coming into the city treasury from any light franchise, or from any lighting system owned by the city, shall be turned into the street lighting fund. Sinking fund SECTION 7. The sinking fund shall be used: First, for the payment of interest on the bonded debt of the city; second, for payment of outstanding bonds past due; and third, for the payment of outstanding judgments against the city. Contingent fund and its use. Penalty for diverting funds. City treasurer to turn eys into gen use of same. SECTION 8. The contingent and supply fund shall be used for the payment of all charges not hereinbefore made a charge against some other fund. SECTION 9. Any member of any city council voting to divert any of such funds from the purpose for which such funds were collected, or to allow any bill upon any such fund not made chargeable thereto by this act, shall be deemed guilty of a misdemeanor, and upon conviction thereof, shall be liable to a fine in any sum not exceeding five hundred dollars, or to imprisonment not exceeding six months, or to both such fine and imprisonment. SECTION 10. All moneys remaining in the hands of certain mon- the city treasurer on the last day of June eighteen eral fund, and hundred and ninety-seven, except special funds, if any such there be, and all taxes outstanding which may thereafter be collected, and all moneys or claims of any kind or character then due, or to come due, except sufficient to pay one year's interest on the bonded debts of the city, shall be turned into a general fund for the payment of legal outstanding warrants, in the order of their registration, and any balance remaining in such fund after all outstanding warrants have been paid, except those hereafter drawn against the special levies herein created, shall be turned into the sinking fund. The amount neces sary to pay one year's interest on the outstanding bonded debt of the city, shall be turned into the sinking fund. to be drawn fund. SECTION 11. All warrants issued by any city upon All warrants the city treasurer, after the second Monday in July of on specific any year, shall be drawn upon one of the special funds herein created, and levied for that year, and such warrants shall designate the fund upon which it is drawn, and shall state upon its face the amount levied and appropriated to the fund upon which it is drawn, and the amount of such funds at the time expended, and the amount remaining in such fund. No warrant shall be issued upon any such fund for any expense accruing prior to the first day of July next preceding the issuing of such warrants. issue certifi debtedness or when done lected of council. SECTION 12. It shall be unlawful for any city coun- Unlawful to cil to issue any certificate of indebtedness in any cate of inform, in payment of or representing or acknowl-py more than eighty edging any account, claim, or indedtedness against per cent. of Îevy for city the city, or to make any contracts for, or incur any expenses; indebtedness against the city, in excess of eighty per same colcent. of the tax levied for city expenses during the mayor and current year, nor shall any expenditures be made, or indebtedness be contracted to be paid out of any of the funds of said city, in excess of eighty per cent. of the amount levied for said fund. If any such certificate of indebtedness be issued, or any indebtedness be incurred or contracted, in excess of eighty per cent. of the tax levied for that purpose for that year, such certificate, contract, or debt, shall not be a charge against the city, but may be collected from any or all the members of the city council, or mayor, voting to allow such claim or make said contract, unless the cash is in the treasury for the payment of such obligation, and any warrant drawn against any fund, in excess of eighty per cent. of the amount levied for such fund, for the current year, when the cash is not in the treasury for the payment of the same, shall not be a charge against the city, but may be collected from the mayor and council, or either of them, voting for or approving said bill. certified to SECTION 13. The various levies provided by this Levies to be act shall be certified up by the city clerk to the county clerk. |