by law: First. To levy and collect taxes for general revenue purposes, not to exceed five mills on the dollar in any one year, on all real, mixed and personal property within the limits of said cities, taxable according to the laws of this state, the valuation of such property to be taken from the assessment rolls in the county clerk's office. Second. To open and improve streets, avenues, and alleys, make sidewalks and build bridges, culverts and sewers within the city, and for the purpose of paying for the same shall have the power to make assessments in the following manner, to wit: First, for opening, widening and bringing to grade all streets, avenues, and alleys, and for building bridges, culverts, and sewers, and for footwalks across streets, avenues, and alleys, the assessments shall be made on all taxable property within the limits of the city, not to exceed three mills on the dollar for these purposes in any one year; second, for making and repairing sidewalks, the assessment shall be made on all lots and pieces of ground abutting on the improvement, according to the front foot thereof; third, for paving, macadamizing, curbing and guttering all streets, avenues, and alleys, and for doing all excavating and grading necessary for the same, after said streets, avenues and alleys have first been brought to grade as provided in the first subdivision of this section relating to the opening, widening and bringing to grade all streets, avenues and alleys, and for all improvements of the squares and areas formed by the crossing of the streets, the assessments shall be made for each block separately on all lots and pieces of ground to the center of the block, on either side of such street or avenue, the distance improved or to be improved, or on the lots or pieces of ground abutting on such alley, according to the assessed value of the lots or pieces of ground, without regard to the buildings or improvements thereon, which value shall be ascertained by three disinterested appraisers appointed by the mayor and council. It shall be the duty of said appraisers, within ten days after being notified of their appointment, to proceed to appraise such lots and pieces of ground as may be designated by the council, after having taken and subscribed an oath to make a true and impartial appraisement, which appraisement shall be returned to the city council at its first meeting after the same shall have been completed. When said appraisement is returned, the mayor and council shall appoint a time for holding a special session on some day to be fixed by them, to hear any complaint that may be made as to the valuation of any lot or piece of ground appraised as aforesaid, a notice of which special session shall be given by the mayor, in the official paper of the city; and said mayor and council at said special session may alter the valuation of any lot or piece of ground, if in their opinion the same has been appraised too high or too low.

SEC. 11. Section 980 of the General Statutes of 1901 is hereby amended so as to read as follows:

At no time shall the levy of all city taxes of the current year for

general purposes, exclusive of school taxes, exceed two per cent. of the taxable property of the city, as shown by the assessment books of the preceding year.

SEC. 12. Section 981 of the General Statutes of 1901 is hereby amended so as to read as follows:

At no time shall the bonded indebtedness of any city of the second class exceed five per cent. of the assessed value of all taxable property within said city, as shown by the assessment books of the year previous to the one on which the last issue of bonds was made; provided, bonds issued for improvements for which a special tax is levied upon the property improved shall not be included in estimating said bonded indebtedness; and provided further, that nothing in that section shall be construed to prevent the issuing of bonds to refund existing bonded indebtedness.

SEC. 13. Section 1018 of the General Statutes of 1901 is hereby amended so as to read as follows:

That to pay any and all indebtedness created for the purposes mentioned in section 1 of this act, cities of the second class are hereby granted full power and authority to issue bonds of the city to an amount equal to said indebtedness, the same to be independent of and in addition to the limit prescribed by paragraphs 787, 788, 796, 797 and 7187 of the General Statutes of Kansas of the year 1889, and of chapter 113 of the Laws of 1893, and in respect to which said paragraphs and chapters fhall not apply; but such bonds shall not be issued in an amount to exceed seven and one-half per cent. of the assessed value of said city, as shown by the last preceding assessment. Said bonds shall be issued in denominations of not less than one hundred dollars or more than one thousand dollars, and shall run for a period of not to exceed ten years, and shall bear interest at the rate not to exceed six per cent. per annum.

SEC. 14. Section 1111 of the General Statutes of 1901 is hereby amended so as to read as follows:

The cities coming under the provisions of this act in their corporate capacities are authorized and empowered to enact ordinances for the following purposes, in addition to the other powers granted by this act: First. To levy and collect taxes for general revenue purposes, not to exceed five mills on the dollar in any one year, on all the real, mixed and personal property within the limits of said cities taxable according to the laws of this state. Second. To open and improve streets, avenues, and alleys, make sidewalks, and build bridges, culverts and sewers within the city, and, for the purpose of paying for the same, shall have power to make assessments in the following manner, to wit: First, for opening, widening and grading all streets and avenues, and for all improvements of the squares and areas formed by the crossing of streets, and for building bridges, culverts and sewers, and footwalks across streets, the assessments shall be made on all taxable property within the corporate limits of

the city, not exceeding five mills on the dollar for these purposes in any one year; second, for making and repairing sidewalks, macadamizing, curbing, paving, and guttering, the assessments shall be made on all lots and pieces of ground abutting on the improvements, according to the front foot thereof.

SEC. 15. Section 1117 of the General Statutes of 1901 is hereby amended so as to read as follows:

At no time shall the levy of all city taxes of the current year exceed two per cent. of the taxable property of the city, as shown by the assessment books of the preceding year.

SEC. 16. Section 1118 of the General Statutes of 1901 is hereby amended so as to read as follows:

At no time shall all the bonded indebtedness of any city governed by the provisions of this act exceed ten per cent. of the assessed value of all the taxable property within said city, as shown by the assessment books of the year previous to the one on which the last issue of bonds was made.

SEC. 17. Section 1185 of the General Statutes of 1901 is hereby amended so as to read as follows:

The mayor and councilmen of cities of the third class in the state Kansas are hereby empowered to levy an annual tax on all property, real or personal, within the corporate limits of such city, not exceeding one and one-half mills on the dollar, to be used in the acquisitions, improvement and maintenance of a public park. The revenue thus provided shall be designated and known as the "park fund,” and shall not be used for any other purpose.

SEC. 18. Section 1853 of the General Statutes of 1901 is hereby amended so as to read as follows:

The board of county commissioners of any county shall not levy upon the taxable property of such county a tax for current expenses of said county of any one year in excess of the following amounts: Upon a valuation of ten million dollars and under, 5 mills; over ten millions and under twelve millions, 414 mills; over twelve millions and under fourteen millions, 334 mills; over fourteen millions and under sixteen millions, 314 mills; over sixteen millions and under eighteen millions, 234 mills; over eighteen millions, 211⁄2 mills; provided, that the electors of the county, by a direct vote, may order an increase in such levies.

SEC. 19. Section 5885 of the General Statutes of 1901 is hereby amended so as to read as follows:

Whenever two-fifths of the resident taxpayers of any county or two-fifths of the resident taxpayers of any municipal township shall petition in writing to the board of county commissioners, or whenever two fifths of the resident taxpayers of any incorporated city shall petition the mayor and council of such city, to submit to the qualified voters of such county, township or city a proposition to subscribe to the capital stock of or to loan the credit of such county,

township or city to any railroad company constructing or proposing to construct a railroad through or into such county, township, or city, the county commissioners for such county or township, or the mayor and council for such city, shall cause an election to be held to determine whether such subscription or loan shall be made; provided, no county shall issue under the provisions of this act more than $100,000 and an additional 2 per cent. indebtedness of the assessed value of such county; and no township shall be allowed to issue more than $15,000 and 24 per cent. additional of the assessed value of the property of such township; and in no case shall the total amount of county, township and city aid to any railroad company exceed $2000 dollars per mile for each mile of railroad constructed in said county; provided further, that a second election for the same purpose shall not be held unless upon a petition of a majority of the legal voters of such county, township, or city.

SEC. 20. Section 6036 of the General Statutes ot 1901 is hereby amended so as to read as follows:

The county commissioners of each county may, at the time prescribed by law for levying county taxes, levy a road tax of not more than one mill on the dollar on all taxable property in their respective counties, except the real estate in incorporated cities of over 2000 inhabitants.

SEC. 21. Section 6122 of the General Statutes of 1901 is hereby amended so as to read as follows;

An annual meeting of each school district shall be held on the third Thursday of July in each year, at the school-house belonging to the school district, at two o'clock P. M.; notice of the time and place of said annual meeting shall be given by the clerk by posting written or printed notices in three public places of the district at least ten days before said meeting; and shall levy a tax sufficient for the payment of teachers' wages, repairs, incidentals, expenses and maintenance of the schools in said district for the fiscal year next ensuing, not exceeding one per cent. on the taxable property in the district, and the school-district clerk of each school district shall certify such tax levies to the county clerk on or before the 25th day of July annually. Special meetings may be called by the district board or upon petition signed by ten resident taxpayers of the district; but notice of such special meeting, stating the purpose for which it is called, shall be posted in at least three public places in the district ten days previous to the time of such meeting.

SEC. 22. Section 6127 of the General Statutes of 1901 is hereby amended so as to read as follows:

The inhabitants qualified to vote at a school meeting, lawfully assembled, shall have power: First, to appoint a chairman to preside over said meeting, in the absence of the director; second, to adjourn from time to time; third, to choose a director, clerk, and treasurer, who shall possess the qualifications of voters; fourth, to designate

by vote a site for a district schoolhouse; fifth, to vote a tax annually, not exceeding one per cent. on the taxable property in the district, as the meeting shall deem sufficient for the various school purposes, and distribute the amount as the meeting shall deem proper in the payment of teachers' wages, and to purchase or lease a site (provided, when not included within the limits of a town or village, said site shall not contain less than one acre), and to build, hire or purchase such schoolhouse, and to keep in repair and furnish the same with the necessary fuel and appendages; sixth, to authorize and direct the sale of any schoolhouse site or other property belonging to the district, when the same shall be no longer needful for the use of the district; seventh, to give such direction and make such provisions as may be deemed necessary in relation to the prosecution or defense of any suit or proceeding in which the district may be a party.

SEC. 23. Section 6191 of the General Statutes of 1901 is hereby amended so as to read as follows:

It shall be the duty of the school-district clerks to certify to the county clerk of their respective counties, on or before the 25th day of July, annually, the percentage of tax levied on the real and personal property in such district, as returned on the assessment roll of the county; and the county clerk is hereby authorized and required to place the same on the tax-roll of said county, in a separate column or columns, designating the purpose for which such taxes were levied; and the said taxes shall be collected by the county treasurer the same as other taxes and paid over to the treasurers of the respective school districts in the county, with the same power and restrictions and under the same regulations, and in all respects, as to the sale of real and personal property. He shall be authorized, and he is hereby required, to act according to the provisions and requisitions of the law for the collection of the taxes for state and county purposes.

SEC. 24. Section 6252 of the General Statutes of 1901 is hereby amended so as to read as follows:

That the several school districts of the state may at the annual meeting in each year vote a tax upon all the taxable property of the district, not to exceed one mill on the dollar, which tax shall be certified by the district clerk to the county clerk at the same time and manner as other school-district taxes are certified, and the county clerk shall place the same on the tax-roll of the county in a separate column, designating the purpose for which such tax was levied, and said tax shall be collected and paid over to the treasurer of said district in all respects as other school-district taxes are collected and paid; provided, however, that in the districts where the taxable property of the district is more than $40,000 and not more than $60,000, there shall not be levied more than three-fourths mill on the dollar; and where the taxable property is more than $60,000 and not