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No grant of a franchise for the extension of or an addition to any line or work of public service through, over or under any additional street or territory of the city shall be made for a period extending beyond the time limited for the expiration of the franchise of the principal work of which it is an extension, and if the franchise of the principal work is one granted before this act goes into effect and not limited as to time, any franchise granted for an extension or addition thereto shall nevertheless be made subject to the conditions hereof, including a time limit of not exceeding fifty years.

The council shall, in all franchises hereafter granted, embody therein a plainly expressed condition where the franchise is for work to be useful chiefly to the citizens of the city, that at the expiration of such franchise the grantee shall, if required by the council, sell to the city the plant at what it is then worth.

If the city and the owner of the plant can not agree upon its worth, then the value shall be acertained by an impartial arbitration, one arbitrator to be selected by the city, one by such owner of the plant, these two to select the third, and the decision of any two to be binding upon both parties.

ARTICLE XXVIII.

Estimate of Expenses and Levy. Sec. 46. The board of affairs shall on or before the first day of August in each year prepare and submit to the council, an estimate of the amount of money necessary and advisable to be expended for the purpose of the city for the current year next ensuing and to be provided for by levy of taxes as herein provided for such current year, in which estimate the board of affairs shall ascertain and present a detailed itemized estimate of the sum of money necessary to pay interest on the bonded indebtedness of said city, the amount required for the several sinking funds for the reduction of the principal thereof, the amounts to be expended severally for streets, alleys, curbing, wharf repairs, water works, police department, fire department, street paving, sewers, salaries, parks, real and personal property, contingent expenses and other expenses, together with an itemized statement of the estimated re. ceipts, other than that to be derived by the annual levy, and after receiving such estimates and before making the levy, the council shall apportion the rate thereof, including the estimated receipts for licenses and all other sources among the several funds so ascertained and provided for, which said apportionment, when adopted, shall be spread upon the records of the council.

Upon such estimate of expenses the council shall thereupon, by an ordinance, lay a levy for the ensuing tax year of a sum not to exceed fifty cents on each one hundred dollars assessed valuation of all taxable property, real and personal, subject to taxation in said city, as well as the capitation tax of not to exceed two dollars upon every male inhabitant of said city over the age of twenty-one years, who is subject to a capitation tax under the laws of the state of West Virginia, and said council is authorized to levy to such maximum of fifty cents on each one hundred dollars of valuation, notwithstanding any general laws now in force or which may be enacted restricting the powers of municipal corporations to levy taxes.

Sec. 47. Whenever anything for which a state license is required is to be done within said city or within two miles of the corporate limits thereof, the municipal authorities as herein provided may require a city license to be had for doing the same, and may in any case, require from the person licensed a bond, with sureties and in such penalty and with such conditions as it may deem proper, and the council, on notice, may revoke such license at any time if the condition of the said bond be broken; and no license to sell strong or spirituous liquors or wine or beer, ale, porter or drinks of like nature, within said city, or within two miles of the corporate limits thereof, shall be granted by the county court of Kanawha county, unless the person applying therefor shall produce to said county court the certificate of the council of said city, that said council has granted a city license authorizing said person to sell as aforesaid; and upon the production of said certificate before said county court, said court may at its discretion grant a state license to sell as aforesaid to the said person, upon his compliance with all the requirements of law in relation thereto.

A person assessed with a city license for the sale of strong or spirituous liquors, or wine or beer, ale, porter or drinks of like nature within said city or within two miles of the corporate limits thereof, shall pay said tax to the treasurer of the city before any such license be granted to him by said council. The municipal authorities may impose a license and assess a tax thereon on all wheeled vehicles for public hire and upon all dogs kept within said corporate limits. The municipal authorities may prescribe, impose and enforce reasonable fines and penalties, including imprisonment, under the order of the police judge of said city, or the persons lawfully exercising his functions, upon any person carrying on, or attempting to carry on, any business for which a city license is required, without first obtaining a city license therefor and paying the city license tax assessed thereon. All licenses provided for in this chapter, shall be paid to the city treasurer, and for the purpose of enforcing the provisions of this section, the city shall have police jurisdiction for two miles beyond the corporate limits thereof.

Sec. 48. The license of any person issued by said city, who shall be convicted in any court of competent jurisdiction of the illegal sale of spirituous liquors or drinks of like nature, may be revoked at the pleasure of the council and in the event of a second conviction of the same person for any illegal sale of such liquor or drinks of like nature, such license shall be revoked by the council; provided, that for one such conviction of any person holding such a license of the violation of any law, or ordinance forbidding the sale of such articles on Sunday, the council shall revoke such license and no license shall be thereafter granted him.

Council shall have power to make all regulations and pass all ordinances necessary and proper concerning the granting and revoking of all licenses.

ARTICLE XXIX.

Taxes, How Collected. Sec. 49. The city taxes annually levied by said council shall be collected as follows: Immediately after the annual levy for city taxes is laid the city auditor shall extend the same on the property book made out by him, including thereon the proper capitation tax; he shall make out therefrom proper tax tickets in the following manner, that is to say, instead of a single ticket for the whole amount charged to any person, firm or corporation there shall be two tickets, each for one-half of said amount; these half tickets shall be severally numbered or designated "first" and "second", and the same, after being examined and compared by the council and found to be correct, shall be turned over to the city treasurer on the first day of October following the levy, and the treasurer's receipt for the gross amount thereof shall be returned, entered upon its record and the treasurer charged therewith. The treasurer shall give notice by publication for twenty days in two newspapers of opposite politics published in said city, if there be two such papers, that said tax tickets are in his hands for collection, stating the penalty for non-payment thereof and the time and place when the same may be paid ; provided, however, that the taxpayers shall have the right to anticipate the payment of the whole or any part of the taxes assessed against them.

The one-half tickets designated “first” may be paid to the city treasurer any time before the first day of November next succeeding said levy; the one-half tickets designated “second” may be paid to the city treasurer at any time before the first day of May next succeeding said levy. To all the half tickets designated “first” remaining unpaid in the treasurer's hands on said first day of November succeeding, said levy a penalty of ten per cent shall be added and collectible from the taxpayers. To all half tickets designated “second” remaining unpaid in the treasurer's hands on the first day of May succeeding said levy a penalty of ten per cent shall be added and shall be collectible from the taxpayers. On said first day of November succeeding said levy, all such half tickets designated “first”, and on said first day of May succeed. ing said levy all such half tickets designated "second", remaining unpaid in the treasurer's hands shall be taken up by said coun. cil and settlements had with said treasurer on said days, respect. ively, or on the next succeeding days, respectively, if said days shall fall upon Sunday, and thereupon said council shall place said tickets in the hands of the city sergeant for collection and shall take his receipt therefor; provided, however, that the council shall have the power any year, by resolution, to extend the time within which tickets may remain in the treasurer's hands and be paid to him without adding the penalty, for a period of not to exceed fifteen days.

The sergeant shall have the power to collect said tickets so placed in his hands, together with the penalties thereon hereinafter provided to be added thereto and the compensation of such sergeant for making such collection of the taxes aforesaid shall be fixed by the council.

The sergeant shall be charged with the gross amount of said

tax tickets so delivered to him for collection, including the penalties accrued thereon when so delivered, and no deduction therefrom shall be allowed, unless on or before the first day of August of each year he makes out and returns to the council a delinquent list of taxes uncollected for such year, with his oath attached thereto, stating that such list is correct and just and that he has received no part of the taxes mentioned therein, and that he has used due diligence to find property liable to distress for taxes and has found none, and that he could not collect the same.

Penalties provided for in this section to be added to such taxes shall not be deemed or considered as any part of the limitation in this act hereinbefore prescribed restricting the annual city levy to fifty cents on each one hundred dollars of valuation.

Neither the treasurer nor the sergeant shall take or collect anything but money for payment of taxes.

Sec. 50. The sergeant shall have the power to collect the city taxes except as otherwise provided in this act, and he shall also have power to collect the city wharfage and dther city claims which may be placed in his hands by the council for collection, except fines imposed.

Sec. 51. All goods and chattels belonging to a person, firm, corporation or estate, assessed with any city taxes, whether the same be a capitation tax or a tax upon real or personal property or an assessment for paving or other improvements, shall be liable for said tax, and may be distrained therefor in whosoever possession they may be found, and the sergeant shall have the same power to collect said tax or assessment from any person owing a debt to or having in his possession any estate belonging to a person assessed with any tax or assessment of any kind that the sheriff has to collect state taxes in such cases. The sergeant may distrain and sell for all city taxes and assessments and in all respects have the same power to enforce the collection thereof as the sheriff has to enforce the collection of state taxes.

Sec. 52. There shall be a lien upon all real estate within said city for the city taxes assessed thereon, including such penalties added thereto for non-payment thereof as are prescribed by this act, from the first day of January of the year in which said taxes are assessed. Said liens may be enforced by appropriate suit in any court of record in Kanawha county; provided, such suit be instituted within five years from the time the said liens attached

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