tion to restrain the levy, enforcement, or collection of any special tax or assessment, or any part thereof, made or contemplated being made to pay the cost of any improvement contemplated by this section, or any other special tax provided for by this act or the acts of which this is amendatory, including those that may be levied to pay the cost of paving, re-paving, or repairing, between the rails of street railways; and no such special taxes shall be declared void, nor shall any such assessment, or part thereof, be set aside in consequence of any error or irregularity committed or appearing in any of the proceedings under this act, or the acts of which it is amendatory; but any party feeling aggrieved by any such special tax or assessment, or proceeding, may pay the said special taxes assessed and levied upon his, her, or its property, or such installments thereof as may be due, at any time before the same shall become delinquent, under protest, and with notice in writing to the city treasurer that he intends to sue to recover the same back, which notice shall particularly state the alleged grievance and the ground thereof, whereupon such party shall have the right to bring a civil action within sixty days thereafter, and not later, to recover back so much of the special taxes paid as he shall show to be illegal, inequitable and unjust, the costs to follow the judgment, or to be apportioned by the court, as may seem proper, which remedy shall be exclusive. The city treasurer shall promptly report all such notices to the city council for such action as may be proper. No court shall entertain any complaint that the party was authorized to make, and did not make, to the city council sitting as a board of equalization, nor any complaint not specified in said notice fully enough to advise the city of the exact nature thereof; nor any complaint that does not go to the groundwork, equity and justice of the tax. The burden of proof to show such a tax, or part thereof, invalid, inequitable, and unjust, shall rest upon the party who brings such suit. [Amended 1885, chap. 13.] SEC. 43. [Same.]-Such taxes shall be levied on all the lots and lands bounding or abutting on such improvements, said tax to be either in proportion to the feet front so bounding and abutting on, or according to the value of such lots or lands as shown by the last previous assessment thereof for general city purposes, as the council may in each case determine; Provided, That this provision shall not be taken to apply to special taxes, or assessments, for paving purposes except as provided in section forty-two (42); Provided, further, That when any such improvement shall extend into or through any unsubdivided tract or parcel or parcels of land, said taxes shall be so levied as not to be charged against the real estate adjoining such improvement for a greater depth than the average distance through the subdivided real estate to be taxed for said purpose. [Amended, 1882, chap 1.]

SEC. 44. [Contracts.]—All grading, paving, macadamizing or guttering of any streets, avenues or alleys, in the city for which, or any part thereof, a special tax shall be levied, shall be done by contract with the lowest responsible bidder. [Id.]

SEC. 45. [Cost at intersections.]-The cost and expense of grading, filling, culverting, curbing, guttering or otherwise improving, constructing or repairing streets, avenues, alleys and sidewalks at their intersections may be included in the special tax levied for the construction or improvement of any one street, avenue, alley or sidewalk, as may be deemed best by the council. [Id.]

SEC. 46. When special tax due.]-Such special taxes shall be due and may be collected as the improvements are completed in front of, or along, or upon any block or piece of ground, or at the time the improvement is entirely completed, or otherwise, according as shall be provided in the ordinance levying the tax.

SEC. 47. [Same-Proceeding of officers-Warrant.]-When any special tax is levied, it shall be the duty of the city engineer to calculate the amount of the tax thus due on each lot, part of lot or piece of ground subject to the same and file a statement thereof with the city clerk, who, as soon as the said tax is due on any lot or piece of ground, shall issue a certificate, describing such lot or piece

of ground by number and block, and stating the amount of special tax due thereon, and the purpose for which tax was levied, and he shall forthwith deliver a duplicate of such certificate to the city treasurer, who shall, without delay, give at least five days notice through the official paper of the city, of the time when such tax will become delinquent. To every such certificate the city clerk shall append a warrant in the usual form requiring the city treasurer to collect such special tax or taxes by distress and sale of the goods and chattels of the person, persons, or bodies corporate owing any such special tax or taxes, if the same be not paid before the time fixed for the same to become delinquent; and to make his return of such warrant with his doings thereon, on or before the fifteenth day of July next thereafter.

SEC. 48. [Apportionment of special assessments.]-It shall be sufficient in any case to describe the lot or piece of ground as the same is platted and recorded, although the same belong to several persons; but in case any lot or piece of ground belong to different persons, the owner of any part thereof may pay his proportion of the tax on such lot or piece of ground and his proper share may be determined by the city treasurer.

SEC. 49. [Completion and acceptance of work.]-Where any improvement mentioned in this act is completed according to contract, it shall be the duty of the city engineer to carefully inspect the same, and if the improvement is found to be properly done, such engineer shall accept the same, and forthwith report his acceptance thereof for the confirmation or rejection of the board of public works and city council, who may confirm or reject such acceptance. When the ordinance levying the tax makes the same due as the improvement is completed in front of or along any block or piece of ground, the engineer may accept the same in sections from time to time, if found to be done according to contract, reporting his acceptance as in other cases; Provided, Nothing in this act contained shall be construed to interfere with or affect contracts of such cities for public works now existing, and all such contracís shall be governed by the acts and ordinances existing at the time they were made. [Amended 1882, chap. 1.]

SEC. 50. [Sidewalk obstructions.]-The council shall also have power to provide for keeping sidewalks clean and free from all obstructions and accumulations, and may provide for the assessment and collection of taxes on unoccupied real estate, and for the sale and conveyance thereof, to pay the expenses of keeping the sidewalks adjacent to such real estate clean and free from obstructions and accumulations as herein provided.

SEC. 51. [Drainage.]—The mayor and council shall also have power to require any and all lots or pieces of ground within the city, to be drained or filled so as to prevent stagnant water or any other nuisance accumulating thereon; and upon the failure of the owners of such lots or pieces of ground to fill or drain the same when so required, the council may cause such lots or pieces of ground to be drained or filled, and the cost and expense thereof shall be levied upon the property so filled or drained, and collected as other special taxes.

SEC. 52. [Lighting railways.]—The mayor and council shall have power to require the lighting of any railway within the city, the cars of which are propelled by steam, in such manner as they shall prescribe, and may fix and determine the number, size and style of the lamp posts, burners, lamps and all other fixtures and apparatus necessary for such lighting, and the points of location for such lamp posts, and in case the company owning or operating such railway shall fail to comply with such requirement, the council may cause the same to be done and may assess the expense thereof against such company, and the same shall constitute a lien upon any real estate belonging to such company and lying within such city, and may be collected in the same manner as taxes for general purposes.

SEC. 53. [Special sewer assessment.]-Special taxes may be levied by the mayor and council for the purpose of paying the cost of constructing sewers or drains within the city, such taxes to be levied on the real estate lying and being within the sewerage district in which such sewer or drain may be situated, to the

extent of the benefits to such property by reason of such improvement, the benefits to such property to be determined by the council, sitting as a board of equalization, after notice to property owners as in other cases of special assessment provided, and in cases where the council, sitting as such board of equalization, shall find such benefits to be equal and uniform, such levy may be according to the front foot of the lots or real estate within such sewerage district, or according to such other rule as the council, sitting as such board of equalization, may adopt for the distribution or adjustment of such cost, upon the lots or real estate in such district, benefited by such improvement; and all taxes or assessments made for sewerage or drainage purposes shall be collected in the same manner as other special assessments, and shall be subject to the same penalty. And, where sewers have been heretofore constructed, and any assessment to cover the cost thereof has been declared void, or doubts exist as to the validity of such assessment, the mayor and council, for the purpose of paying the cost of such improvement, are hereby authorized and empowered, to make a re-assessment of such cost on the lots or real estate lying and being within the sewerage district in which any such sewer may be situated, to the extent of the benefits to such property by reason of such improvement, and such re-assessment shall be made substantially in the manner provided for making original assessments of like nature, as herein provided, and any sums which may have heretofore been paid toward said improvement, upon any lots or real estate included in such re-assessment, shall be applied, under the direction of the council to the credit of the persons and property on account of which the same was paid, and in case the credit shall exceed the sum re-assessed against such persons and property as herein provided for, the council shall cause such excess, with lawful interest, to be refunded to the party who made payment thereof; and the taxes so re-assessed, and not paid under a prior assessment, shall be collected and enforced in the same manner as other special taxes, and shall be subject to the same penalty. [Amended 1885, chap. 13.]

SEC. 54. [Street railways-Use of streets.]-All street railway companies now existing, or hereafter created, in cities of the first class already incorporated or hereafter organized, shall be required to pave or repave between their rails, at their own cost, whenever any street shall be ordered paved or repaved by the mayor and city council of such city. Such paving or repaving between rails, shall be done at the same time, and shall be of the same material and character as the paving or repaving of the street upon which said railway track is located, unless other material be specially ordered by the board of public works. Such street railway companies shall be required to keep that portion of the street between their rails in repair, using for said purpose the same material as the street upon which the track is laid at the point of repair, or such other material as the board of public works may require and order upon streets in cities of the first class now paved, and as streets are hereafter paved or repaved, street railway companies shall be required to lay in the best approved manner the strap or flat rail. The track of all railway companies, when located upon the streets or avenues of the city, shall be kept in repair, and safe in all respects for the use of the traveling public, and such companies shall be liable for all damages resulting by reason of neglect to keep such tracks in repair, or for obstructing the streets or avenues of such city. For injuries to persons or property arising wholly from the failure of such company to keep their tracks in proper repair and free from obstructions, such companies shall be liable and the city shall be exempt from liability. The words "street railway companies," as used in the said acts, shall be taken to mean and include any persons, companies, corporations or associations owning any street railway in any such city. [Amended 1883, chap. XII.]

SEC. 55. [Same-Special assessment.]-In the event of the refusal or neglect of such street railway companies to pave, repave, or repair between their rails, when so directed by the mayor and council, upon the paving or repaving of

any street upon which their track is laid, the mayor and council shall have power to pave, repave, or repair between said rails, and the cost and expense of such paving, repaving, or repairing may be collected by levy and sale of any real or personal property of said street railway company, the same as special taxes are collected. Special taxes for the purpose of paying the cost of any such paving, repaving, macadamizing, or repairing between the rails of any such street railway may be levied upon the track, including the ties, iron, road-bed and right of way, side-tracks, and appurtenances, including buildings and real estate belonging to any such company or person and used for the purpose of such street railway business, all as one property, or upon such part of such tracks, appurtenances, and property, as may be within the district paved, repaved, macadamized, or repaired, or any part thereof; and shall be a lien upon the property upon which levied from the time of the levy until satisfied. No mortgage, conveyance, pledge, transfer, or incumbrance of any of such property of any such company or person, or of any of its rolling stock or personal property, created or suffered by any such company or party, after the time when any street or part thereof upon which any such street railway shall have been laid, shall have been ordered paved, repaved, macadamized, or repaired, shall be made or suffered except subject to the actual or prospective lien of such special taxes, whether actually levied or not, if such levy be in contemplation. The city treasurer shall have the power and authority to seize any personal property belonging to any such person or company for the satisfaction of any such special taxes when delinquent, and to sell the same upon the same advertisement, and in the same manner as constables are now authorized to sell personal property upon execution at law; but failure so to do shall in nowise affect or impair the lien of the tax or any proceeding allowed by law for the enforcement thereof. The railroad track, or any other property upon which such special taxes shall be levied, or so much thereof as may be necessary, may be sold for the payment of such special taxes in the same manner and with the same effect as real estate upon which such special taxes may be levied may be sold. It shall also be competent for any such city to bring a civil action against any party owning or operating any such street railway, and liable to pay said taxes, to recover the amount thereof, or any part thereof, delinquent and unpaid, in any court having jurisdiction of the amount, and obtain judgment and have execution therefor, and no property, real or personal, shall be exempt from any such execution; Provided, that real estate shall not be levied upon by execution, except by execution out of the district court on a judgment therein or transcript of a judgment filed therein, as now provided by law. No property seized by the city treasurer as herein before provided, or upon any such execution, shall be taken from the officer holding the same on any order of replevin. No defense shall be allowed in any such civil action except such as goes to the groundwork, equity, and justice of the tax, and the burden of proof shall rest upon the party assailing the tax; in case part of such special tax shall be shown to be invalid, unjust, and inequitable, judgment shall be rendered for such amount as is just and equitable, and costs shall follow the judgment. It shall be competent for the mayor and council, upon the written application of any company, association, corporation or person owning any such street railway, to provide that such special taxes shall become delinquent and be payable in installments as in case of taxes levied upon abutting real estate as herein before provided, but such application shall be taken and deemed a waiver of any and all objections to such taxes and to the validity thereof. Such application shall be made at or before the final levy of such taxes. The provisions of this act in regard to the levy, collection, and enforcement of special taxes to pay the cost of paving, repaving, macadamizing, or repairing between the rails of street railways, shall apply to all such special taxes hereafter levied, whether for such improvements heretofore ordered and contracted for, or to be hereafter ordered and made. [Id.]

SEC. 56. [Street sprinkling.]—On written petition of not less than onehalf of the owners of feet front of the land fronting on any street, or any specified part thereof, the mayor and council may order such street or specified part thereof, to be sprinkled with water at such time or times as the council may deem proper. Such sprinkling shall be done by contract awarded to the lowest bidder in each case, or for the entire city or specified district thereof. To pay the expense of such sprinkling the council may make special assessments on the land abutting upon such street or specified part thereof, either on the valuation thereof as listed for taxation, or by foot front. Such assessment shall be a lien on the lands charged from the time the council determines the amount assessed against each parcel of land and shall be collected as special taxes.

SEC. 57. [Repealed 1883, chap. XII., p. 114.]

SEC. 58. [Appropriation of land for streets.]-Whenever it shall become necessary to appropriate private property for the use of the city for streets, alleys, avenues, sewers, parks and public squares, and such appropriation shall be declared necessary by ordinance, the mayor, with the approval of the council, shall appoint three disinterested freeholders of the city, who after being first duly sworn to perform the duties of their appointment with fidelity and impartiality, shall assess the damage to the owners of the property respectively, taken by such appropriation, taking into consideration special benefits, if any. Such assessment shall be reported to the council for confirmation, and if the same be confirmed, the damages so assessed shall be paid to the owners of such property, or deposited with the city treasurer, subject to the order of such owners respectively; after which such property may at any time be taken for the use of the city. If the assessment be not confirmed by the council, proceedings may be taken anew to assess the damages. [Amended 1885, chap 13.]

SEC. 59. [Appeals from appraisement.]-In all cases of damage arising under the provision of this act, the party or parties whose property is damaged, or sought to be taken by the provisions of this act, shall have the right to appeal from such assessment of damage, to the district court of the county in which such property is situated, within sixty days after the assessment provided for in this act, and in case of such appeal, the decision and finding of the district court shall be transmitted by the clerk thereof, duly certified, to the city clerk to be filed and recorded in his office; but such appeal shall not delay the appropriation of the property sought to be taken, or retard the change of grade sought to be made, if such city shall first pay or deposit with the clerk of the district court the amount of money assessed by the freeholders appointed to assess said damages; and in no case shall said city be liable for the costs on such appeal, unless the owner of such real estate shall be adjudged entitled, upon the appeal, to a greater amount of damage than was awarded by said freeholders.

SEC. 60. [No liability for injury without direct notice.]-That no city of the first class shall be liable for damages arising from defective streets, alleys, sidewalks, public parks, or other public places within such city, unless actual notice of the existence of the defect, by reason of which the injury arose for which damages are claimed, shall be proved to have been given to the mayor at least five days before the occurrence of such injury, and it is hereby made the duty of the mayor to keep a record of such notice, showing time when and by whom such notice was given and describing the defect complained of.

SEC. 61. [Appropriation ordinance.]—At the first meeting of the council in each month, the mayor and council shall provide by ordinance, for the payment of all liabilities of the city, incurred during the preceding month or at any time prior thereto. No moneys shall be expended or payment made by the city except in pursuance of a specific appropriation made for that purpose by ordinance, and no liability shall be incurred, debt created or contract involving the expenditure of money approved by the city council, except by a majority of the entire council upon call of the yeas and nays, and the record of the council proceedings shall show how each member voted, and any councilman voting to incur any liability, or to create any debt in excess of the amount limited or authorized by law, or if the