Real estate not subject to taxation.

"Lot" and "land" defined.

pay said bonds from the proceeds of said sale to prevent default thereof, or that any be still overdue and unpaid, in such cases said bonds may be reissued, to mature at such times beyond the maturity of all other bonds of the same series as the assessments made for such improvement will meet the reissued bonds when mature; And provided further, That hereafter no bonds shall be issued or sold except as when the obligations of the city require the payment of the money by the city.

If in any city governed by this act there shall be any real estate not subject to assessment or special taxes for paving purposes, the mayor and council shall have power to grade and pave in front of the same, and to pay the cost thereof that would otherwise be chargeable on such real estate, in the same manner as herein provided for the grading and paving of intersections of streets and paying therefor.

The word "lot" as in this act used shall be taken to mean a "lot" as described and designated upon the recorded plat of such city, and in case there is no recorded plat of any such city, it shall mean a lot as described and designated upon any generally recognized map of such city. The word "land" shall mean any subdivided real estate; Provided, That if the lots and real estate abutting upon that part of the streets ordered graded, paved, repaved, or macadamized, as shown upon any such recorded plat or map, are not of a uniform depth, or if for any other reason it shall appear just and proper to the mayor and council, the mayor and Equalization of council are authorized and empowered to determine and establish the depth to which the real estate

assessments.

shall be charged and assessed with the cost of improvement, which shall be determined and established according to benefits accruing to the property by reason of the improvement. Real estate may be so charged and assessed to a greater depth than the depth of the lots as shown upon any such map or plat. The mayor and council, in determining whether the requisite majority of owners who are herein before authorized to petition for grading, paving, repaving, or macadamizing, and determine the kind of material to be used therefor, have joined in such petition and determination, consider and take into account all the owners of real estate to be charged and assessed with the cost of improvement. The provisions of this section in regard to the depth to which the real estate may be charged and assessed shall apply to all special taxes that may be levied in proportion to the foot front in cities governed by this act.

guttering

Whenever curbing, or curbing and guttering, is Curbing and done upon any street or avenue in any paving dis-nds; special trict in which paving has been ordered, and the mayor and council shall deem it expedient so to do, they shall have the power and authority, for the purpose of paying the cost of such curbing and guttering, to cause to be issued bonds of the city, to be called "Curbing and Guttering Bonds," of paving district No.-, payable in not exceeding ten years from date, and to bear interest, payable annually, not exceeding the rate of six per cent. per annum, with interest coupons attached, and in such cases shall assess at one time the total cost of such curbing and guttering, or curbing, as the case may be, upon the property abutting or adjacent to

Work done by

contract or

day's work.

Bond of contractor.

the portion of the street or avenue so improved, according to special benefits, such assessment to become delinquent the same as special taxes for paving purposes, and to draw the same rate of interest and to be subject to the same penalties and be paid in the same manner as special taxes for paving purposes, and the special tax so assessed shall constitute a sinking fund for the payment of said bonds and interest.

All grading, paving, macadamizing, curbing, or guttering of any streets, avenues, or alleys in the city for which, or part thereof, a special tax shall be levied shall be done by contract with the lowest responsible bidder, to be determined by the council.

Provided, That whenever the property owners representing a majority of the property in any paving district, or along that portion of any street, avenue, or alley to be improved shall petition the mayor and council to have such grading, paving, macadamizing, curbing, or guttering done by day's work, the same shall be done under the direction and supervision of the board of public works; Provided, also, That in all matters of contract with the city for work to be done, or material furnished, parties contracting shall give bond to the city with not less than two sureties, in one-half the amount of said contract, for the faithful performance of the same. Sureties on said bonds shall be resident freeholders of the county within which said city is situate, and shall justify under oath that they are worth double the amount for which they may sign said bond, over and above all debts, liabilities, obligations, and exemptions; Provided, also, That no

more than two

contracts or extensions of contracts for a period of Contracts for more than two years shall at any time be made or years. entered into without first having submitted the same to a vote of the people at some general or special election held in accordance with existing laws governing the voting of bonds. Such provision shall not apply to guarantee for paving or other work done for or material furnished to said. city. No action shall at any time be taken con- Renewal of templating the extension or renewal of franchises heretofore granted.

franchises.

SEC. 16. That subdivision section eighty-one Amending see. (81) be amended as follows:

Semi-annual

ment.

supplies.

Section 81. The mayor and council shall cause fiscal state to be published semi-annually a statement of the receipts of the city and the sources thereof, and an itemized account of the expenditures and the financial condition of the city. It shall be the Contracts for duty of the city clerk, on or before the first day of December, annually, to prepare separate estimates of all kinds of supplies, personal property, and material required for the use of the city during the ensuing year, and during the first week in December he shall publish a brief advertisement in one newspaper published in the city, stating the probable amount and kind of supplies, personal property, and material required by such city during the year following the first day of January next ensuing, and inviting bids therefor, which bids shall be filed with said clerk on or before the first day of January. The board of public works shall on or before the 10th day of January succeeding such advertisement open said bids and recommend to the city council which if any of said bids should

Amending sec. 84.

Indebtedness for sewerage.

be accepted, the bid or bids recommended to be that or those of the best and lowest competent bidder, who shall furnish a bond as hereinafter provided. The city council shall at its first meeting after the 10th of January aforesaid award a contract or contracts for such supplies, personal property, and material to the best and lowest bidder or bidders competent under the statute; Provided, That the council may reject any and all bids. The successful bidder shall enter into a good and sufficient bond for the faithful performance of said contract, with two good and sufficient sureties, who shall justify in the same manner as sureties on official bond, which bond shall be approved by the city attorney, mayor, and city council.

It shall be unlawful for any city officer to purchase any supplies, personal property, or material from any person other than those to whom a contract has been awarded in case contracts have been awarded. Any officer of the city who shall violate the provision shall, upon conviction, be fined in the sum of fifty ($50) dollars and be committed until such fine is paid.

SEC. 17. That section eighty-four (84) of said act be amended to read as follows:

Section 84. The mayor and council shall have power to borrow money and pledge the credit and property of the city upon its negotiable bonds, or otherwise, to an amount not exceeding in the aggregate one hundred thousand ($100,000) dollars additional to all bonds issued for said purpose heretofore, for the purpose of constructing or aiding in the construction of a system of sewerage, or extensions thereof, authority therefor having first