streets.

opinion shall not be of public utility; to regulate, grade, pave and improve streets, avenues, lanes and alleys, and to extend, open, and widen the same within the limits of the city, making the person or persons injured thereby, adequate compensation; to ascertain which, the common council shall cause to be summoned Concerning twelve good and lawful; freeholders, inhabitants of said city, (not damages for directly interested) who being duly sworn for that purpose, shall pening aquire into, and take the same into consideration, as well the benefit as the injury which may accrue, and estimate and assess the damage which would be sustained by reason of the laying out, opening, extension or widening of any street, avenue, alley or public walk, as afore said, and shall moreover, estimate the amount which other property shall be benefitted thereby; all of which shall be returned to the common council under their hands and seals, and the property so assessed shall be liable for the payment of the same in such manner as other taxes are payable; and the residue, if any, shall be paid out of the city treasury on account of the ward where such improvement shall be made.

SEC. 30. The common council shall have power to cause to be graded, gravelled and paved, the side walks on any street or part of street, and to levy and collect a special tax on the lots or owners thereof, fronting on the side walk so constructed, in pro. portion to the fronts of such lots respectively, on each side walk, for the purpose of defraying the cost of the same, in addition to the ordinary tax authorized by this act, to be levied for general purposes to be collected in the same manner as other taxes are authorized to be collected.

Concerning sidewalks.

and collect

SEC. 31. The common council shall have power to levy and col- Power to levy lect anually a tax (for general ward purposes, including making, gra- taxes and for ding,gravelling and paving streets)on all such real and personal pro- what purposes perty as mayby law be liable in Milwaukie county for county purpos es, not exceeding one per centum of the assesed value thereof, and also levy and collect annually a tax of one per centum of the assessed value thereof on all real estate exclusive of the value of all buildings thereon,to be applied in payment of the debts which have been contracted by the president and trustees of the town of Milwaukie, and on behalf of the two wards which were due or owing on the last day of December, 1844, by the two wards of the town of Milwaukie, as heretofore incorporated. Said tax to continue in the first and

When harbor

may be constructed.

third wards until the debts of the east ward of said town shall have been paid, and in the second and fourth wards until the debts of the west ward shall be paid, and also to levy and collect annually such further amount of tax as the aldermen of the several wards separately, shall deem necessary for school purposes, and collectively for the support of the poor in said city, not exceeding one quarter of one per centum for each of said purposes, of the assessed value of the real and personal property returned in the annual assessment for general purposes, and also such further tax for county purposes as may be established by the county board of supervisors, pro rata with the other towns in the county, agreeably to the value of property, and in accordance with the general laws on the subject, and also a tax not exceeding one quarter of one per centum on the aggregate valuation of property in all the wards as may be determined on by a majority of that board, for preserv ing the health and regulating the police of the city, and also a tax on each of the wards not exceeding the half of one per cent. on the valuation as aforesaid, for the purpose of building and maintaining bridges in addition to the taxes authorized by this act, a majority of the aldermen concurring in the ward wherein the tax is proposed to be raised: Provided, That so much of sections nineteen and thirty as are included in the city limits be exempt from any tax levied for the purpose of paying the debts of the west ward, contracted previous to the taking effect of this act: And provided further, That all those parts of sections nineteen, thirty, thirty-one and thirty-two, included within said city limits, that are used for farming purposes, or not laid out into city lots, or for town or city purposes, be exempt from all taxes authorized by this act, except for schools, poor or highway taxes.

SEC. 32. Whenever a majority of such of the voters of the first, second, third and fourth wards as have been assessed and actually paid tax on real and personal estate, within either of the said wards, during any preceding year, shall vote at a meeting called for that purpose, to raise a tax for the purpose of constructing a harbor at the site recommended by Lieutenants Center and Rose, and for dredging the Milwaukie river, it shall be lawful for the said common council to levy a tax in addition to the ordinary axes, on all the real and personal estate within the limits of the aforesaid wards, sufficient to, defray the expenses thereof, which

tax shall be collected in the same manner as other iaxes are col

lected by virtue of this act.

SEC. 33. There shall be two days work performed annually Highway tax on the highways, streets and alleys by each male person who by how collected the laws of the Territory is subject to perform highway work.Such person to perform such labor within the ward where he resides, under the direction of such road commissioner or inspector as the common council may appoint, but any such person may at his option pay at the rate of seventy five cents per day for every day he may be so bound to labor, and in default of the payment of such money, or the performance of such labor, the road commissioner or overseer, or such person as the common council may appoint, may sue for and collect such money by action of debt, in the name of the "City of Milwaukie," with twenty-five per cent. damages on the same, together with all the costs of suit, before the police justice, and in all such cases the process shall be by warrant, and no stay of execution upon any judgment rendered on such suit, nor shall any property of the defendant be exempt from being taken to satisfy such judgment and costs.

how made out

SEC. 31. It shall be the duty of each assessor, to make out, in Assessment the month of May, annually, a list of all taxable property within Toll when and the ward for which he was appointed, with such a clear and definite description, that the property and owner thereof may be known as nearly as practicable, and shall set opposite to each lot or part of a lot or piece of land, or other thing, article, or com modity in such list contained, the actual cash value thereof, as nearly as said assessor can determine, and said assessment roll shall be returned in the month of May, or such time as the common council may prescribe, to the clerk, with an affidavit of the assessor (or) of the taxable property in the ward for which he was appointed.

SEC. 35. It shall be the duty of the clerk annually upon re- Equalization ceiving the assessment roll as aforesaid to lay the same before the of assessment. common council for their consideration, and the said council shall be a board of equalization to consider the valuation of property in the several lists of assessments, and if deemed necessary, make such amendments, corrections, and alterations, as to them may seem proper and necessary to produce equality of assessment, agreeably to the true value of property comparatively, in the sev

eral wards; and after such equalization shall have been completed, a rate per centum on the amount of assessment in each ward Tax to be lev-shall be levied as a tax, for the several purposes hereinafter menjed. tioned, which shall be determined on by a majority of the alder men of such ward, except for county tax, general tax, and the tax for the payment of ward debts, and for county purposes, a tax shall be levied by the supervisors of the connty on the assessment of other towns in the county, and when the said coninon council and supervisors shall have determined the rate per centum to be taxed on the assessed value of property as contained in the assessment rull as aforesaid, it shall be the duty of the clerk, under the direction of the council, to make out in accordance with such determination, a schedule of all the property, in each ward separately, as contained in said assessment roll, annexing to each lot or other item of property, in separate columns, the amount of tax which will be chargeable on the same for the several district purposes by this act authorized, which schedule shall be called the tax list, and shall be recorded by said clerk, for each ward separately, in a book to be by him kept for that purpose, and said tax list or the record thereof, shall, either of them, be conclusive evidence of the amount of taxes assessed for the current year in which the same shall be made out.

Tax list.

SEC. 36. It shall be the duty of the clerk to complete the tax lists of each ward within such time as may be prescribed by the

Tax Warrant common council as aforesaid, and deliver the same to the treasurer of the city, together with the warrant of said council for collecting the same, and make a record of such delivery in the book where such list shall be recorded, or in the book containing the proceedings of the common council, which record shall be conclusive evidence of such delivery, and the tax so assessed on real estate, shall be a lien in preference to any other lien on estate so, taxed, until the same shall be paid or satisfied, together with all costs and charges which may accrue thereon agreeably to law.

Tax to be lien on real estate until paid.

Relative to the

taxes.

SEC. 37. Upon receipt of the tax lists as aforesaid, it shall be collection of the duty of the treasurer of said city, (who shall be the collecter for all the wards) to give public notice in some newspaper printed in said city, that such tax lists have been committed to him for the purpose of collecung the taxes thereon, and that he will receive payment of taxes at his office until the last day of December then

ensuing, and said notice shall also state the time and place when

and where he will sell all lots and lands in said lists contained, Six weeks noupon which the taxes remain unpaid at such time, or so much tice of sale to be published. thereof as will pay and satisfy all taxes which may be assessed thereon, together with all costs and other liabilities which shall ac crue according to law, by advertisement and sale; and said notice shall be published six successive weeks, between the last day of September and the last day of December in the year of said notice.

Sale for taxes

SEC. 38. In case the tax on any real estate in said tax lists contained shall remain unpaid after the last day of December next ensuing the publication of said notice, the treasurer shall, on the second Monday of January next ensuing, commence the sale of when. said real estate, and continue the same from day to day until so much thereof shall be sold as will pay the taxes, interest and charges due, assessed and charged thereon, agreeably to this act, and the treasurer shall give to the purchaser or purchasers of any such real estate a certificate describing the particular lots or lands by him or them purchased, stating the sum paid therefor and the time when the purchaser will be entitled to a deed for the same When lots lots or lands; and if the person claiming the title to the said lots may be reof lands described in said certificate shall not within three years" deemed, &c. from the date thereof pay to the treasurer for the use of the purchaser, his heirs or assigns, the sum mentioned in said certificate, together with interest thereon [at] the rate of twenty-five per centum per annum, from the date of such certificate, then it shall be the duty of the treasurer of the city for the time being, after the expiration of the said three years, to execute to the purchaser, his heirs and assigns, on presentation of such certificate, a conveyance by deed, of the lots of lands so sold, which conveyance shall vest in the person or persons to whom it shall be given, an absolute estate in fee simple, and the said conveyance shall be prima jacia evidence that the sale and all the proceedings in levying the taxes, advertising the same and making such sale, were regular according to the provisions of this act; and every such conveyance shall be executed by the treasurer under his hand and the seal of the city, in the name and on behalf of the city of Milwau kee, and may be given in evidence, and recorded in the same manner and with like effect, as a deed regularly acknowledged by