and keep an accurate account of all receipts and expenditures thereof. All moneys shall be drawn from him in pursuance of a resolution of the board of trustees, by warrant, specifying for what purpose they are drawn, signed by the clerk, and countersigned by the president, or by the presiding oficer of the board of trustees for the time being. He shall, at such times as the trustees shall require, present to said board of trustees, and file with the clerk, a full account of his receipts and disbursements since the date of his next preceding report and a statement of the financial condition of the treasury. $ 25. The street commissioner shall, under the direction of the or street trustees, employ the requisite laborers and assistants, and superintend commisall work required and ordered to be done or performed upon any of the streets, highways, lanes, alleys, sidewalks, sewers and reservoirs in said village, and perform such other services as shall from time to time be required of him by the trustees, and shall render an account thereof in writing, and in such manner, and at such times as the trustees shall direct. REPAIRS AND ORNAMENTATION OF SIDEWALKS. § 26. It shall be the duty of the owners or occupants of any lot or Repairs of lots on any of the streets or highways in said village to grade, con- sidewalks. struct, repair and ornament with trees, all sidewalks adjacent and on the same side of the street or highway with the lot or lots so owned or occupied by them, respectively, in the manner, and of the materials and kind, and within such time as the board of trustees shall by resolution or ordinance direct; and if not so done by such owner or occupant, the said trustees may make, or cause to be made, such im provements and repairs, and assess the expense thereof upon such owner or occupant, in the manner prescribed in the next section of this act. $ 27. Whenever any of the improvements or repairs mentioned in Assessthe next preceding section of this act shall be made by the trustees of ment for said village, they shall assess the expenses thereof upon the owners or of. occupants of the lands and premises adjacent and on the same side of the street or highway with said improvement or repairs, such erpenses to be assessed to such owners or occupants by name when known to said board, and when unknown, to the unknown owners of such lands or premises, describing the same. Such assessment shall be left with the clerk, who shall give public notice in such manner as the trustees shall direct, that the same has been left with him, and that the said trustees will, on a certain day to be fixed by the said trustees and therein stated, which shall not be less than ten days from the first publication of said notice, proceed to examine, correct and confirm said assessment. During that period any person interested may appear before said trustees and apply to have such assessment altered or corrected as may be just. The same may be so altered, corrected and confirmed by them without further notice. All such assessments shall be a lien upon the lands and premises respectively upon which they shall be made. Within twenty days after the confirmation of such assessments the same may be paid to the treasurer of said village. If any such assessments shall remain unpaid, at the Collection expiration of said twenty days, the said trustees shall issue their war- of assessrant to the collector of said village, who shall proceed to collect the same out of the personal property of the persons assessed, within thirty days after the reccipt thereof by him. If the said collector expense ments. Sale of premises in case of shall return said warrant at the expiration of the said thirty days un- time which shall be so specified, the amount of such assessment, with payment. expenses as aforesaid, shall not be paid, the said trustees may cause such premises, or so much thereof as they may deem necessary, to be COLLECTION OF TAXES. Powers of collector. $ 23. The collector of said village shall have the same powers in the collection of all taxes and assessments, under warrants to be issued to him by the trustees for that purpose, as herein provided, as collectors of taxes in towns, under warrants issued by boards of supervisors. - len “ Control, etc., of bridges. HIGHWAYS, STREETS AND BRIDGES. district. . shall be built, rebuilt and repaired by them at the expense of said town. $ 30. The territory embraced within the boundaries of the said vil- Separate lage shall be a separate road district, in and over which the commis. sioner or commissioners of highways of the town of Angelica shall have no jurisdiction or control, excepting in relation to the bridges therein, as hereinbefore provided. The trustees of said village shull Trustees have the supervision and control of all the highways, streets, lanes control of and alleys therein, and they shall have power, and it shall be their streets duty, to provide for the laying out, altering, widening, opening, making and repairing the same whenever they shall deem it necessary. When they shall determine to lay out, alter or widen any high way, street, lane or alley, they shall cause a survey thereof to be made, which shall be incorporated in an order laying ont the same, and cause such order to be recorded in the records of said village. The said trustees may fix the amount of damages for opening such highway, street, lane or alley, by agreement with the owner or owners of the land through which the same shall be laid, when the amount thereof shall not exceed five hundred dollars for any one lot, tract or parcel. In case no such agreement shall be made, or the amount claimed shall Assessexceed the sum of five hundred dollars, the assessors of said village damages shall, within such time as the trustees shall direct, on notice to the for opelse owner or owners claiming such damages, to be given for such time and in such manner as the trustees shall direct, proceed to assess such damages ; they shall make a certificate thereof to be signed by them and file i ne same in the office of the clerk of said village. Any person interested in any lands on account of which such assessment shall be made, or the trustees in behalf of said village, may appeal from such assessments within ten days after filing the certificate thereof as aforesaid, to the county judge of the county in which such village is or shall be situated. Such appeal shall be made by filing with the village clerk & Appeal. notice, in writing, to be signed by the party appealing, specifying the grounds of such appeal, and designating a time and place, not more than ten days thercafter, when the appellant will apply to said judge for the appointment of three competent and disinterested freeholders of the county, and not residents of the town within which such village is located, and who are not kin to either party, or interested in the lands in question, as commissioners to review the said assessment, and thereupon the said judge shall appoint three commissioners as aforesaid ; and in Case any one or more of said commissioners shall decline to servu or be for any reason incapacitated, the county judge shall appoint others in their places. The commissioners so appointed shall fix as early a Duty of day as is practicable, when they shall meet to discharge the duties of commis their appointment, of which they will cause at least three days' notice to be given to the respective parties. They shall meet at the time and place appointed, shall be sworn well and truly to hear and determine the matters so referred to them, and make a just and truc award and report therein according to the best of their understanding; they may aljourn the hearing for sufficient cause shown from time to time, not exceeding ten days from the time first fixed by them for such hearing. They shall view the premises and hear the proofs and allegations of the parties, and alter, modify, correct or affirm the assessment appealed from, as to them shall seem just, and make their award and report in writing, which shall be filed with the clerk of said village within five days after the matters are finally submitted to them. They shall also make report to the county judge of their award in Their report to ings thereon. expenses. be inade to writing duly signed by them, who shall review the same, and if he apcounty judge, prove the same he shall indorse his approval thereon, and the said proceed- award shall then be final and the board of trustees may thereupon take possession of the land on the payment of the sum awarded and make the improvement called for; but if the judge disapprove, he shall thereupon appoint three other commissioners, of the qualifications hereinbefore stated, who shall proceed to determine the matter in controversy in the same manner as hereinbefore provided, and their action as to the award of damages made and their report thereon shall be final, and the amount thereof shall be assessed, levied and collected by tax upon the real and personal property of said village according to the valuation thereof, as set down in the last assessment-roll of said village, and paid over to the person or persons entitled to receive the same; or in case such person or persons, or any of them, shall refuse to accept the same, or shall be a non-resident of said village, then the said sum may be deposited in any bank in said village, for the use of such person or persons, before the said roads shall be opened, or Costs and worked, or used. In case the award of the said commissioners shall be more favorable to the party appealing than the appraisal of damages by the assessors as herein before provided, then the costs and expenses of such appeal, not exceeding fifteen dollars, to be audited and allowed by said trustees, shall be paid by the opposite party; and in case the owner or occupant shall be liable to pay such costs and expenses, the same shall be deducted from the amount of damages so awarded by the commissioners before the same is paid over, or deposited as herein provided ; and in case the trustees shall be le to pay such costs and expenses, the same shall be added to the amount of such award and collected in the same manner as the said damages, and paid over or deposited with such damages to the credit of the person or persons entitled thereto. $ 31. Whenerer the trustees shall determine to open and make any highway, street, lane or alley in said village, they shall ascertain, as nearly as may be, the amount necessary to be raised for that purpose, and shall assess, levy and collect the same by general tax, in the same manner as other taxes for general purposes are herein required to be assessed, levied and collected. Expenses § 32. The ordinary expenses of repairing cach highway, street, lane ordinary Tax. for and alley in said village shall be a charge against and borne by the repairs to real and personal property thereon, according to the valuation thereof, as set down in the last assessment-roll of said village, excepting that be Ilow How col. lected. at tion of taxes for general purposes as herein before provided. All taxes, $ 33. In case any of the highways, streets, lanes or alleys in said when $34. Any lot or part of a lot which shall be sold for the non-pay- Redempment of any tax or assessment imposed thereon pursuant to the pro- lands sold visions of this act may, at any time within one year from the time of for taxes such sale, and from the demand of possession as provided in section twenty-seven of this act, be redeemed therefrom by any person interested in the lands so sold, by paying the purchaser, his representatires or assigns, the amount bid on such sale, with interest thereon at the rate of ten per centum a year from the time of such sale, in which case such sale shall become void. In case the person to whom such money is payable is a non-resident of said village, or will not accept the same, such amount may be paid to the treasurer of said village for the use of such person. tion and assessmelts. 1 raised. actions bles. TAXES AND ASSESSMENTS HOW RAISED AND COLLECTED. § 35. The taxes and assessments authorized by the thirty-first, Taxes. thirty-second and thirty-third sections of this act may be raised and ete how collected in addition to the amount authorized to be raised and collected for the ordinary and contingent expenses of said village by the eighteenth section of this act. $36. The trustees shall have power to collect by civil action, in the Civil corporate naine of said village, any tax or assessment imposed pursu- to collect ant to the provisions of this act, against any person, association or cor. tax. poration, which shall be returned by the collector unpaid; and may maintain actions upon the official bond of any officer of the said corporation for any default in the condition thereof. § 37. The president and trustees of said village, the village con- Ex officio stable, and the constables of the town of Angelica shall be ex-officio constables, and have power, and it shall be their duty, without process, to arrest, and forth with take before the police justice of said village, for examination or trial, any person or persons guilty, in his or their presence, of violating any of the provisions of this act, or of any by-law, ordinance, rule or regulation of said village, or for any crime or misdemeanor. $ 38. No person shall be incompetent as a judge, justice, juror or Compewituess by reason of his being an inhabitant or freeholder in suid viltenes of jururs, etc. lage, in any action or proceeding in which said village, or any officer thereof, shall be a party or interested. $ 39. If any tax assessed against unoccupied real estate belonging Reassessto non-resident owners shall be returned by the collector unpaid, it mentor shall be lawful for, and shall be the duty of, the assessors to enter on the assessment-roll of the year next after such tax is assessed the amount of such unpaid tax, together with interest on the same at the |