Fees.

Sidewalks.

Village a separate road district.

to the person or persons entitled thereto by said verdict; and the trustees shall also apportion, and in like manner levy, collect, and pay over such damages as shall have been agreed upon, as provided in section five of this title.

$10. The said justice, constable and jury, shall be entitled to receive the same fees to which they are entitled for like services in civil cases; the amount and items of which shall be certified by said justice upon said verdict, and paid by the said trustees, who shall add the same to the assessment of the said jury, and collect it of the owners of the property benefited, in proportion to the said apportionment made by the jury.

$ 11. The said board of trustees shall have power, and upon the petition of a majority of the resident owners of property to be assessed therefor, it shall be their duty to cause the sidewalks, on any street or highway, or on any portion of any street or highway, to be leveled, raised, graveled, constructed, repaired and ornamented with trees, determine and describe the manner of doing the same, the materials to be used and their quality, and shall assess the expense of such improvements upon each lot or parcel of land fronting upon or adjoining such sidewalks, and collect the same in the same manner as other taxes are directed to be collected by this act. Provided, however, that in all such cases, a reasonable time, and not less than thirty days, to be determined by the trustees, shall be given to the owners of the real estate liable to be assessed, as provided in this section, to perform the work so required to be done in front of their respective lots, under the direction of the street commissioner of said village; and the owners so performing such work within the time prescribed shall be exempt from such assessment.

$12. The said village is hereby declared a separate road district, exempt from the superintendence and control of the commissioners of highways for the town of Lima, and property thereof shall not be liable for general highway taxes for said town; the trustees shall possess all the powers given by law to the commissioners of highways of towns, within the

limits of said village, and the charges and expenses of working and repairing all roads declared public highways in said village, and also for making, altering, repairing and improving bridges upon or over the same, shall be raised by tax upon the taxable inhabitants and property of said village, in the same manner as ordinary and general taxes; and the said trustees shall be under the same obligations to keep said roads and bridges in repair, and be subject to the same liabilities in respect thereto, as commissioners of highways; and such taxes can be raised by the trustees without any vote in addition to any sums elsewhere allowed by this act for the ordinary and contingent expenses of the said village, not exceeding the sum of five hundred dollars for any one year; and the trustees may raise any larger sum for the purposes prescribed in this section, when duly authorized thereto, by vote of the taxable inhabitants of said village, at the annual meeting thereof.

TITLE SIX.

OF THE LEVYING AND COLLECTION OF TAXES.

51. The board of trustees of said village shall have power in any one year to raise by tax such sums, and such sums only, and for such purposes only as are specifically mentioned or provided for for by this act, as follows: To purchase necessary personal property for, and defray the contingent and ordinary expenses of said corporation and the expenses of a survey and drawing this act, a sum not exceeding two hundred and fifty dollars.

S2. The electors of said village at their annual meeting or at any other meeting of said electors, duly notified by the trustees in the manner prescribed by this act, may by resolution direct the trustees to cause to be raised by a general tax upon the taxable property liable to be assessed for taxes in said village, taxes for all purposes mentioned and authorized by section twenty-eight of chapter four hundred and twenty-six of the laws of eighteen hundred and fortyseven, entitled, "An act to provide for the incorporation of villages," passed December seven, eighteen

Highway

tax and apportion

ment

'thereof.

Assessmen

upon whom

hundred and forty-seven, and the amendments thereto.

$3. The said trustees shall also have power to assess upon the taxable property and inhabitants of the village annually the said sum of five hundred dollars, and such other sums as may be duly voted by the electors, and which shall be denominated highway tax, and for that purpose shall cause a roll containing the name of every male inhabitant and resident of the age of twenty-one years and upwards, to be made by the assessors of said village, and then shall impose on each of such persons a tax of one dollar as a polltax, and the balance of such highway tax shall be assessed among all persons owning property and estate, real and personal, incorporated companies, banks and banking associations in said village.

$ 4. The board of trustees shall cause all moneys or taxes raised for highway purposes to be apportioned among the respective streets in said village, and the same shall be expended by the street commission under the direction of the said trustees, according to the apportionment, in working and improving the roads, streets, lanes and alleys of said village, and in building crosswalks in said village.

S 5. All taxes and assessments assessed and levied to be rated. in pursuance of this act, shall, except as herein otherwise provided, be assessed and rated by the said trustees upon or among the owners of real and personal estate, incorporated companies, banks or banking associations. And it shall be the duty of said trustees, as soon as practicable after every annual election under the provisions of this act, to require the assessors to make and return their assessment roll, together with the names of each person liable to pay a poll-tax. They shall determine the amount or sum to be raised for the ensuing year, and, in addition, the sum to be, raised for highway purposes. They shall then cause a tax roll to be made, with suitable columns, and shall insert therein the name of every person returned as subject to a poll-tax, with the sum set opposite in a separate column, and also the names of the persons and description of the property assessed in the assessment roll, and appor

tion the tax to be paid according to the assessments, and set the amount to be paid by each person and each property opposite the name or property described in the appropriate columns, and also the amount of any tax for extraordinary expenses which may be authorized or required by law, so that the different kinds of taxes shall be properly separated and designated in said columns; and when the taxes shall be properly entered therein and properly corrected, the roll shall be delivered forthwith to the collector, with a warrant thereto annexed, signed by the president and clerk, and attested by the corporate seal of said village, which warrant shall direct and require the collector to receive, levy and collect the several sums therein specified as assessed and apportioned against the property and persons therein mentioned or described, and to return the same within ninety days from the date of such warrant to the board of trustees, unless the time of their collection shall be extended.

collector.

$ 6. The collector shall proceed to collect the Duties of amount of such taxes, together with such fees as the trustees by a by-law shall have provided, not exceeding five per cent on the amount collected, and after deducting his fee or compensation, he shall pay the residue to the treasurer of the village within ninety days from the receipt of said warrant by him, or within such further time as the trustees by resolution may designate. The said treasurer shall give the collector a receipt for the same, and the said collector shall file such receipt with the clerk, together with his warrant and the tax list annexed thereto, and the money when collected and paid to the treasurer shall be applied by him to the purpose for which the tax was raised under the direction of the said trustees.

persons to

ments.

$7. Whenever any person or corporation upon Refusal of whose estate or property shall have been assessed, pay assesspursuant to the provisions of this act, any tax, shall neglect or refuse to pay the same, and no personal property can be found whereon the same can be levied, the collector shall make return thereof to the trus- · tees, who are authorized to cause the land or estate on which such tax is assessed to be sold at public

auction, for a term of time, for the payment of such tax, giving six weeks' notice of such sale by advertisement in any newspaper published in said village, or by posting said notice in three of the most conspicuous places in said village, which notice shall contain a brief description of the premises, the amount of the tax, requiring the owner or owners to pay the same by a day therein specified, and if such tax be not paid by the time specified in such notice, the real estate so advertised shall be sold under the direction of the trustees, by the collector or some other person for that purpose appointed by the trustees, to the person who shall offer to take it for the shortest term for the payment of such tax, and the interest thereof and the expense of such notice and sale. The proceedings shall be discontinued at any time before sale upon any person paying to the village treasurer the amount of such tax or assessments, the fees and expenses, with the interest and printer's bill; and if the premises are sold, one dollar in addition to the interest and printer's bill may be charged to the expenses of such sale; and if the premises are not redeemed within one year from such sale, the trustees shall execute to the person or persons entitled thereto, a lease of the premises so sold under the corporate seal and signed by the president for the time being, for the term for which the same were sold, to be computed from the expiration of one year from the day of such sale, which lease shall be presumptive evidence that such tax was legally imposed, and of the regularity of the proceedings and sale, for which the trustees may charge the sum of one dollar and fifty cents upon the delivery thereof to the purchaser, and such lessees, his or her, or their legal representatives or assigns, may by virtue of said lease, obtain possession of said premises in the manner prescribed by law in relation to persons holding over real estate sold under execution after the time for redemption shall have expired, and shall and may lawfully enjoy such premises during the term speciIfied in such lease against the owners thereof and all persons claiming under them, and shall be at liberty to remove all buildings and fixtures put on said