Taxes, how levied and collected. sales. and Common Council for an expenditure of not exceeding five thousand dollars, for any purpose authorized in this Act, in excess of the revenue of the city, for such purposes, in the then fiscal year, the Mayor and Common Council shall have power, after having caused such application to be spread upon their minutes, to incur such expenditure, although in excess of the revenue to the city for the then current fiscal year, and shall provide for the payment of the same, as directed in the said application, by the levy of a special tax for the same or the succeeding fiscal year; provided, that the special tax thus to be levied shall for no one year be more than one-half of one per cent. upon the valuation of the real and personal property as shown by the last assessment roll. All special taxes ordered to be levied and collected, shall be so levied and collected in the manner, form, and ways prescribed for the levying and collecting of the general taxes of said city. SEC. 13. The Common Council shall have power, and it is hereby made their duty, to provide by ordinance for the levying and collecting of all city taxes, and in so doing shall be governed by the State laws' in reference to the levying and collecting of State and county taxes, as far as applicable; and Delinquent all sales and conveyances of property made and executed for the non-payment of delinquent taxes shall have the same. force and effect as when made and executed for the non-payment of delinquent taxes levied. for State and county purposes; and every tax levied by said Common Council under the provisions of this Act, or of any former Act which was in force and effect and which may become repealed by the provisions of this Act, is hereby made a lien against the property assessed, which lien shall attach on the first Monday in April in each year, and shall not be satisfied or removed until the taxes are all paid or the property has absolutely vested in a purchaser under a sale for taxes. Rate of taxation. Board of tion. SEC. 14. The Common Council shall levy annually a tax upon the real and personal property within the city. Such levy shall be estimated upon the assessment roll of the current fiscal year, and shall be for the following purposes, and none other: For the support and maintenance of the public schools of the city, a tax not exceeding twenty-five cents on each one hundred dollars; for the support of the fire department of the city, a tax not exceeding five cents on each one hundred dollars; for the purposes of sewerage and drainage of said city, a tax not exceeding fifteen cents on each one hundred dollars; and for the General Fund, a tax not exceeding thirty cents on each one hundred dollars; and for the School and Fire Bond Interest Fund, a tax not exceeding fifteen cents on each one hundred dollars. All licenses taxes, unless otherwise ordered by the Common Council, shall be apportioned to the General Fund, and all taxes and licenses herein authorized to be collected shall be collected in the same currency as may be prescribed in reference to State and county taxes. SEC. 15. The Mayor and Common Council, or a committee of their number, appointed for that purpose, shall constitute a Board of Equalization, and shall, as soon as the Assessor shall have completed and handed in his assessment roll, and after ten days' notice, hold their meetings to hear and determine all complaints respecting the valuation of property, as fixed by the Assessor; and shall have power to modify and change such valuation in any way, either by increasing or lowering the same, as a majority of them shall deem just and right. Said meetings may be held from time to time, as in said notice specified, for the period of two weeks, and no longer. Council to provements. SEC. 16. The Common Council are hereby authorized and Common empowered to order the whole or any portion of any street or regulate streets, lane or lanes, sidewalks, alleys, courts or squares, street imgraded or regraded to the official grade, paved, graveled, or macadamized; and have the same repaired, or to improve and beautify the public squares, and to order any other work to be done which shall be necessary to make and complete the whole or any portion of said streets, sidewalks, lanes, alleys, and squares, as in their opinion the public good and convenience require. etc. SEC. 17. If at any time the owners of three-fifths or more Petitions for of the real estate fronting on any street, counting from one ring, fillcross-street or public way to any other cross-street or public way, within the corporate limits of Salinas City, shall petition the Mayor and Common Council of said city for the sewering, grading, graveling, macadamizing, paving, planking, curbing, or repairing of any such street or public way, or the sidewalks along the same, or both; or if no such petition shall be presented, and the Mayor and Common Council shall deem it to be for the best interests of the city that such improvements be made, they shall cause notice to be given by publication for at least ten days in some newspaper published in said city, of the street thus to be improved, and, also, the character and extent of such improvement; and, unless, within ten days from the completion of said publication, written objections to said improvements, signed by the owners of four-fifths of the property fronting on said proposed improvement, shall be filed with the City Clerk, they shall cause an immediate survey of any such proposed work or improvement to be made by the City Surveyor, or some other competent surveyor, who shall, on the conclusion of said survey, produce a map or diagram indicating the proposed grade, and the amount of excavating or filling in front of each person's real estate to the middle of the street or public way; all lots on the corners of blocks to include the sidewalks of the cross-streets, or if the improvements only extend to the sidewalks, then he shall indicate as aforesaid the amount of excavation or filling of the sidewalks in front of each person's real estate, and he shall present the same, together with the plans and specifications for the proposed work or improvements, to the Mayor and Common Council for approval. SEC. 18. If the Mayor and Common Council approve the Street consurvey, diagram, and specifications of the Surveyor, provided tracts, manfor in the preceding section, the same shall be placed on file ting. ner of let bond. in the office of the Commissioner of Streets, and the Mayor and Common Council shall order said improvements to be made as petitioned for or resolved upon, designating in said order at what time said improvements shall be completed, and providing therein that the Commissioner of Streets shall immediately let out to the lowest responsible bidder or bidders, after giving such notice as the Mayor and Common Council may direct, by contract in writing, the doing of all the said work or improvements so ordered. Said contract shall provide that said work and improvements shall be made in accordance with the diagram, survey, and specifications in reference thereto; and that the same shall be completed within the time fixed by the Mayor and Common Council for the completion of said work and improvements, and shall particularly state the whole amount to be paid for such work and improvements, and all such contractors shall, Contractors at the time of the execution of the contract, also execute a to execute bond, to the satisfaction of the Mayor and Common Council, with two or more sureties, in such sum as the Mayor and Common Council shall order, conditioned for the faithful performance of the contract, and made payable to Salinas City; and the said sureties shall justify before any officer competent to administer an oath, in double the amount mentioned in said bond, over and above all statutory exemptions, (and any person suffering damages by reason of the breach of said contract may sue on said bond in his own name); provided, that not less than the whole of said work or improvements required to be done on any street or highway, from one cross-street to another cross-street, shall be let to any one contractor or in any single contract; and provided further, that no contract for the doing of any of said work or improvements shall take effect until approved by the Mayor and Common Council of said city; and the Mayor and ComPower to re- mon Council shall have the power to reject any and all contracts so made as aforesaid by the Commissioner of Streets, as in their discretion the public good may require, and to direct the Commissioner of Streets to readvertise for proposals to do said work and improvements. ject. Assessor to assess costs of improvements. SEC. 19. Upon the approval of the contract or contracts for the doing of said work and improvements, as provided for in the preceding section, it is hereby made the duty of the City Assessor of said city, within ten days thereafter, to make an assessment of the costs of making such improvements, as apportioned to each of the owners of the real estate fronting on the portion of said street so ordered to be improved, in the same ratio or proportion which the frontage of the real estate of each of said owners bears to the total cost of said work or improvements so petitioned for and let as aforesaid; provided, that the expenses of the work done on main street crossings to the outer edge of the sidewalks shall be assessed upon the four corner lots adjoining and cornering on the crossings. Where a street terminates at right angles in another main street, the expenses of the work done to the outer edge of the sidewalks opposite the termination shall be assessed upon the two corner lots adjoining and cornering on the same, according to the frontage of such lots on said main streets, and the expenses of the other half of the width of the said street, upon the lots fronting on the latter half of the street opposite such termination; provided, that the expense of all street crossings, from the outer edge of the sidewalks, shall be assessed to Salinas City; and if the owners of any of the real estate fronting on said portion of said street are unknown to said Assessor, he shall assess the proportionate cost of said improvements to unknown owners, and he shall present the said assessment to the Mayor and Common Council for approval; and when said assessment shall have been approved by the Mayor and Common Council, the City Clerk shall attach his certificate of approval thereto, and shall place said assessment in the hands of the City Collector, and the said Collector shall proceed to collect the same in such manner and within such time as the Mayor and Common Council shall by ordinance direct. At the expiration of the time fixed by the Mayor and Common Council for the collection of said assessment by the City Collector, he shall return the same to the City Clerk, and said Clerk shall, within ten days, make out and deliver to the City Attorney (or such other attorney as the Mayor and Common Council may designate) a certified list of the persons and property, and the amounts remaining delinquent Delinquent upon such assessment, and said Attorney shall immediately commence suit or suits for the collection of the same, and the proceedings for the collection of said assessment, so remaining delinquent, shall be by suit in rem against the property chargeable with such assessment, and the said assessment shall be a lien upon and against the property assessed, which shall attach at the time said improvements are ordered to be made, and shall not be satisfied or removed until the said taxes or assessments are all paid, or the property has absolutely vested in a purchaser under a sale for taxes or assessments; and said taxes or assessments shall be collected in the same kind of currency as prescribed in reference to State and county taxes. The delinquent list provided for in this section, certified by the City Clerk, showing unpaid taxes or assessments against any person or property, shall be prima facie evidence in any Court to prove the assessment of the property assessed, the delinquency, the amount of taxes or assessments due and unpaid, and that all forms of law in relation to the assessment and levy of such taxes or assessments have been complied with. Any judgment rendered in such action shall include, in addition to the costs of said suit, fifteen per cent. upon the amount of said taxes or assessment. assessments. SEC. 20. The costs of the survey, specifications, maps, or Expenses, diagram of any of the work or improvements herein before how paid, mentioned, together with all culverts, shall be paid by the city. sioner of Streets to SEC. 21. When any street, or portions of any street or Commisroadway which has not been accepted by the city, or the sidewalks or any portion thereof, becomes in a condition to give notice be dangerous, or in a condition to cause great public incon of needed improvements. venience, and shall be so determined by the Mayor and Common Council, the Commissioner of Streets shall, by notice in writing, to be delivered to them personally or posted on the premises of the owners, occupants, or tenants of any real estate in front of which such repairs or improvements are required to be made, require them to make such improvements or repairs forthwith, particularly specifying in such notice what improvements or repairs are required to be made. If such improvements or repairs are not commenced within three days after notice given as aforesaid, and diligently prosecuted to completion without unnecessary delay, the Commissioner of Streets may enter into a contract with any competent person to make the required improvements or repairs at the expense of the owner of the real estate, at such price as he may deem reasonable and just, and such owners shall be liable to pay the same, and the sum or sums property lia- of money contracted to be paid for said work or improvements shall be a lien upon the real estate in front of which, to the middle of the street, said work or improvements shall have been made, and may be collected and enforced in the same manner as provided in section nineteen of this Act. Owners of ble for costs. Common Council and work. SEC. 22. Whenever any street shall be improved under Mayor to in- contract, in accordance with the provisions of the charter, spect street it shall be the duty of the Commissioner of Streets, the City Surveyor, and the Chairman of the Street Committee, to examine said work while in progress and carefully inspect the same when completed, and upon the completion of said work the Commissioner and City Surveyor and Chairman of the Street Committee, or a majority of them, shall file in writing with the City Clerk their acceptance or rejection of said work; and if accepted the Mayor and Common Council shall, at the next regular meeting after said acceptance, draw a warrant upon the Road Fund in favor of the contractor for the amount due upon such contract, but no warrant shall be drawn or liability created until such written acceptance is duly filed. Acceptance of street work. Property owners to petition for street SEC. 23. When any street, or portion of a street, not less in extent than from one cross-street to the next cross-street, is now or shall hereafter be constructed, repaired, and fully improved to the satisfaction of the Mayor and Common Council of Salinas City, under such regulations as they may adopt, the Mayor and Common Council may by ordinance accept the same, and thereafter the roadway of said portion of such street so accepted shall be kept open and in repair by said city, and the expenses thereof shall be paid from the General Fund. The City Clerk shall keep in his office a register of all streets or portions thereof accepted under this section, the same to be indexed, so that reference may be easily had thereto. SEC. 24. If at any time the owners of a majority or more of the real estate fronting on any street, counting from one cross-street to any other cross-street, within the corporate sprinkling. limits of Salinas City, shall petition the Mayor and Common Council of said city for the sprinkling and watering of such street, between the points designated, the Mayor and Com |