return of pro 'cuit court. be rendered on `verdict. Costs. relative to costs. inquired into. Justice to make make a return to said circuit court of the proceedings had before ceedings to cir- him as they appear on his docket; and said circuit court shall, at the next term, order a jury to be drawn from the jurors summoned Court to order jury drawn. to attend at said term, who shall be empaneled and sworn to try Judgment shall said appeal, and judgment shall be rendered in said circuit court upon their verdict, and the said circuit court shall have power to impose such costs upon either party as it may deem reasonable unPower of court der the circumstances; and such circuit court shall have power and jurisdiction forthwith or at any time thereafter to tax said What damages costs, and render judgment therefor. On the trial of said cause in the circuit court, the damages of none of such owners shall be inquired into except those who have appealed. And said city may acquire and use the lands of such owners as have not appealed from the award of such jury, during the pendency of such appeal. The sum or sums assessed as damages as aforesaid, by such jury, shall be paid or tendered to such owner or owners, before such street, highway, lane, or alley shall be laid out, altered, or opened; and if such owners are non-residents, or neglect or refuse to call for or receive the money to which they may be entitled, such money shall be deposited with the city treasurer, who shall hold the same subject to the order of such owner or owners, his or their personal representatives, heirs, or assigns; it shall thereupon be lawful for said common council to cause such land to be occupied for the purpose aforesaid. City may use lands of owners who have not appealed, etc. Payment of damages. Disposition of moneys uncalled for, etc. 8treet commis of, etc. Official bonds. SEC. 42. The street commissioner of said city shall, under the sioner, duties, direction of the common council, superintend the making, grading, paving, repairing and opening, of all streets, lanes, alleys, sidewalks, crosswalks, or other public grounds, in such manner as he may be from time to time directed by the common council. He shall give bonds in such sums and with such sureties as the common council may prescribe or direct, conditioned for the faithful performance of his duties as such street commissioner; and such street commissioner shall receive as compensation for his services such sum as the common council may direct and allow, not exceeding the sum of four dollars per day. But the common council may authorize the marshal to repair all sidewalks and crosswalks in said city. Compensation of. Sidewalks, to repair, etc. Council to assess expenses on fited. SEC. 43. The common council shall have power to cause the exproperty bene- pense of making, grading, paving, and opening of streets, lanes, alleys, parks, public grounds, and other local improvements, to be assessed in whole or in part against the owners of lots and premises to be benefited thereby, or by general tax in whole or in part, as they may deem just and proper. Idem. SEC. 44. Whenever the common council of said city shall determine that the whole or any part of the expenses of any public improvement, not requiring the taking of any land by the city, shall be defrayed by an assessment on the owners of houses and lands to be benefited thereby, they shall ascertain as they may think proper, the estimated expense of such improvement done or to be done, and shall declare, by an entry in their minutes, whether the whole or what portion thereof shall be assessed to such owners, specify ing the sum to be assessed, and the portion of the city which they deem to be benefited by such improvement; and the costs and ex-. penses of making the plans and assessments incidental thereto shall be included in the estimated expenses of such improvements. ment. SEC. 45. The common council, or a committee appointed by Manner of them for that purpose, consisting of not less than three freeholders making assessof said city, and not interested in any of the property so benefited, shall thereupon make an assessment upon all the owners of lands and houses within the portion or part of the city so designated, of the amount of the expense aforesaid, in proportion, as nearly as may be, to the advantage which each shall be deemed to acquire by such improvements, and shall make out an assessment roll, in which shall be entered the names of the persons assessed, the value of the property for which they are assessed, and the amount assessed to each of them respectively; and in case such lots or parts of lots shall belong to a non-resident, or the owner or owners are unknown, the same shall be entered accordingly, with a description of such lots or premises as is required by law in assessment rolls made by supervisors of townships, with the value thereof, and the amount assessed therein, which assessment roll shall then be returned and filed with the recorder of said city. of assessment SEC. 46. Upon such return being made and filed, the recorder of Notice of return said city shall cause notice thereof to be published once a week roll and of time in at least one newspaper published in said city, for two weeks in of review. succession, stating the names of the persons assessed, or, in case of non-residents and owners whose names are unknown, a brief description of the premises taxed shall be inserted, and that at a certain time and place, to be designated in said notice, the common council will meet and review said assessment roll on the request of any person conceiving himself aggrieved. sessment roll. SEC. 47. The common council shall, at the time and place in Review of assaid notice specified, or at some session thereafter, take said assessment into consideration, and may rectify or amend said assessment roll in whole or in part, or may set the same aside and direct a new assessment, without any corrections, or with such corrections therein as they may think proper; and when such assessment roll Recorder to shall be completed, and ratified and confirmed by the council, the recorder shall endorse thereon or annex thereto his certificate that such assessment roll was ratified and confirmed by the common council, and the date of such confirmation. annex certificate. remain lien on ordered to col SEC. 48. Every assessment so ratified and confirmed by the com- Assessment to mon council as aforesaid shall be final and conclusive, and the property. same shall remain and continue a lien upon the premises assessed for such tax. Within ten days after such assessment shall have Treasurer been ratified and confirmed, the mayor and recorder, or either of lect." them, shall affix to such assessment and tax roll a warrant for the eollection thereof, signed by them, or either of them, under the seal of said city, which warrant shall be directed to the treasurer of said eity, commanding him to collect the same within a time in said. warrant to be specified, not less than thirty nor more than ninety days from the date of said warrant; and the said assessment and return of pro cuit court. be rendered on verdict. 'Ceets. Power of court relative to costs. What damages inquired into. Justice to make make a return to said circuit court of the proceedings had before ceedings to cir- him as they appear on his docket; and said circuit court shall, at the next term, order a jury to be drawn from the jurors summoned Court to order jury drawn. to attend at said term, who shall be empaneled and sworn to try Judgment shall said appeal, and judgment shall be rendered in said circuit court upon their verdict, and the said circuit court shall have power to impose such costs upon either party as it may deem reasonable under the circumstances; and such circuit court shall have power and jurisdiction forthwith or at any time thereafter to tax said costs, and render judgment therefor. On the trial of said cause in the circuit court, the damages of none of such owners shall be inquired into except those who have appealed. And said city may acquire and use the lands of such owners as have not appealed from the award of such jury, during the pendency of such appeal. The sum or sums assessed as damages as aforesaid, by such jury, shall be paid or tendered to such owner or owners, before such street, highway, lane, or alley shall be laid out, altered, or opened; and if such owners are non-residents, or neglect or refuse to call for or receive the money to which they may be entitled, such money shall be deposited with the city treasurer, who shall hold the same subject to the order of such owner or owners, his or their personal representatives, heirs, or assigns; it shall thereupon be lawful for said common council to cause such land to be occupied for the purpose aforesaid. City may use lands of owners who have not appealed, etc. Payment of damages. Disposition of moneys uncalled for, etc. Street commis of, etc. Official bonds. SEC. 42. The street commissioner of said city shall, under the sioner, duties, direction of the common council, superintend the making, grading, paving, repairing and opening, of all streets, lanes, alleys, sidewalks, crosswalks, or other public grounds, in such manner as he may be from time to time directed by the common council. He shall give bonds in such sums and with such sureties as the common council may prescribe or direct, conditioned for the faithful performance of his duties as such street commissioner; and such street commissioner shall receive as compensation for his services such sum as the common council may direct and allow, not exceeding the sum of four dollars per day. But the common council may authorize the marshal to repair all sidewalks and crosswalks in said city. Compensation of. Sidewalks, to repair, etc. Council to assess expenses on fited. SEC. 43. The common council shall have power to cause the exproperty bene pense of making, grading, paving, and opening of streets, lanes, alleys, parks, public grounds, and other local improvements, to be assessed in whole or in part against the owners of lots and premises to be benefited thereby, or by general tax in whole or in part, as they may deem just and proper. Idem. SEC. 44. Whenever the common council of said city shall determine that the whole or any part of the expenses of any public improvement, not requiring the taking of any land by the city, shall be defrayed by an assessment on the owners of houses and lands to be benefited thereby, they shall ascertain as they may think proper, the estimated expense of such improvement done or to be done, and shall declare, by an entry in their minutes, whether the whole or what portion thereof shall be assessed to such owners, specify ing the sum to be assessed, and the portion of the city which they deem to be benefited by such improvement; and the costs and ex-. penses of making the plans and assessments incidental thereto shall be included in the estimated expenses of such improvements. ment. SEC. 45. The common council, or a committee appointed by Manner of them for that purpose, consisting of not less than three freeholders making assessof said city, and not interested in any of the property so benefited, shall thereupon make an assessment upon all the owners of lands and houses within the portion or part of the city so designated, of the amount of the expense aforesaid, in proportion, as nearly as may be, to the advantage which each shall be deemed to acquire by such improvements, and shall make out an assessment roll, in which shall be entered the names of the persons assessed, the value of the property for which they are assessed, and the amount assessed to each of them respectively; and in case such lots or parts of lots shall belong to a non-resident, or the owner or owners are unknown, the same shall be entered accordingly, with a description of such lots or premises as is required by law in assessment rolls made by supervisors of townships, with the value thereof, and the amount assessed therein, which assessment roll shall then be returned and filed with the recorder of said city. of assessment SEC. 46. Upon such return being made and filed, the recorder of Notice of return said city shall cause notice thereof to be published once a week roll and of time in at least one newspaper published in said city, for two weeks in of review. succession, stating the names of the persons assessed, or, in case of non-residents and owners whose names are unknown, a brief description of the premises taxed shall be inserted, and that at a certain time and place, to be designated in said notice, the common Council will meet and review said assessment roll on the request of any person conceiving himself aggrieved. sessment roll. SEC. 47. The common council shall, at the time and place in Review of assaid notice specified, or at some session thereafter, take said assessment into consideration, and may rectify or amend said assessment roll in whole or in part, or may set the same aside and direct a new assessment, without any corrections, or with such corrections therein as they may think proper; and when such assessment roll Recorder to shall be completed, and ratified and confirmed by the council, the recorder shall endorse thereon or annex thereto his certificate that such assessment roll was ratified and confirmed by the common council, and the date of such confirmation. annex certificate. remain lien on ordered to col lect. SEC. 48. Every assessment so ratified and confirmed by the com- Assessment to mon council as aforesaid shall be final and conclusive, and the property. same shall remain and continue a lien upon the premises assessed for such tax. Within ten days after such assessment shall have Treasurer been ratified and confirmed, the mayor and recorder, or either of them, shall affix to such assessment and tax roll a warrant for the collection thereof, signed by them, or either of them, under the seal of said city, which warrant shall be directed to the treasurer of said eity, commanding him to collect the same within a time in said warrant to be specified, not less than thirty nor more than ninety days from the date of said warrant; and the said assessment and be delivered. Distress and sale. Surplus to be returned to own er of property. In case of non residents, no demand neces sary prior to sale. of sale of real estate, cation, etc. Certificate of sale. When roll shall tax roll with said warrant annexed, shall be delivered to said treasurer within the ten days aforesaid, who shall, within the time mentioned in said warrant, or within such further time as the common council shall allow, be authorized to levy and collect the same by distress and sale of the personal estate of the person owning the premises so assessed, and for want thereof, the real estate so assessed, returning the surplus if any, after deducting the amount taxed, together with interest, costs, and charges of sale, to the person against whose property such tax shall have been assessed. But in case of lands, tenements, and hereditaments owned by non-residents, no demand of payment of taxes assessed thereon, of such owners, shall be necessary prior to a levy and sale thereof, or prior to the levy and sale of the property of such non-residents: Provided, Proviso-notice That whenever any real estate shall be sold by said treasurer, notice thereof shall be published once a week in some newspaper published in said city, at least six consecutive weeks immediately preceding the time of such sale; such notice shall state the amount of such tax, together with the description of the premises to be sold, and the name of the owner thereof if known. And said treasurer Costs for publi- shall be allowed to collect, in addition to the amount so assessed, such costs for publication as are now allowed by law for publishing notices of tax sales in the several counties of this State; and such other costs and charges as are now allowed by law to township treasurers in case of distress and sale of personal property. The treasurer, on such sale, shall give to the purchaser or purchasers of any such land, a certificate in writing describing the land so purchased, the amount paid, and the time when the purchaser thereof will be entitled to a deed for said land; and if the said lands are not, within one year from the date of such sale, redeemed by the payment to the treasurer of said city for the use of the purchaser, his heirs or assigns, of the sum mentioned in such certificate, with interest thereon at the rate of twenty per cent per annum from the date of such certificate, the treasurer or his successor in office shall, at the expiration of said year, execute to the purchaser or purchasers, his or their heirs or assigns, a conveyance of the land so sold, and the said conveyance shall be prima facie evidence that the sale and all the proceedings therein prior to such sale were regular; and every such conveyance executed by said treasurer under his hand and seal, acknowledged and recorded, may be given in evidence in the same manner as a deed of conveyance regularly Property to be executed, acknowledged, and recorded. Every sale of both real and personal estate made under and by virtue of this act shall be at public auction at some public place within said city, to be specified in the notice of sale, and shall take place between the hours of nine o'clock in the forenoon and four o'clock in the afternoon, and the land or other property so sold shall be struck off to the highest Notice of sale of bidder, and all personal estate sold upon said tax sale shall be upon a notice of not less than six days, which notice shall be posted up in three or more public places within said city, and at every sale city may become made under the provisions of this section the said city may become Redemption. Conveyance. sold at auction. Hours of sale. personal estate. At every sale a purchaser. |