such district, in proportion to the feet front so abutting upon such streets and alleys. The assessments of special taxes for improvement purposes herein provided for shall be made as follows:

The total cost of the improvements shall be levied at one time upon the property and become delinquent as herein provided:

One tenth (1) of the total amount shall be delinquent in fifty days after such levy, one-tenth () in one year, one-tenth (1) in two years, onetenth() in three years, one-tenth () in four years, one-tenth (%) in five years, one-tenth (1) in six years, one-tenth (%) in seven years, onetenth (1) in eight years, one-tenth () in nine years; each of said installments, except the first, shall draw interest at the rate of six per cent per annum from the time of levy aforesaid until the same shall become delinquent; and after the same shall become delinquent, interest at the rate of one (1) per cent per month, payable in advance, shall be paid thereon as in the case of other special taxes. Such taxes shall be collected and enforced as in other cases of special taxes. In all cases of special taxes the city treasurer shall have the right and authority, after the same or any part thereof shall have become delinquent, to seize personal property of the party who owns the real estate upon which such taxes have been levied, and to sell such personal property for the satisfaction of such taxes, upon the same advertisement and in the same manner that constables are now authorized by law to seize and sell personal property upon execution, but failure to seize and sell personal property shall in nowise affect the lien of the tax, or any pro

intersections;

ceedings authorized by law to enforce the tax. In cases of omission, errors, or mistake in making such assessment or levy in respect of the total cost of the improvements, or deficiencies, or otherwise, it shall be competent for the council to make a supplemental assessment and levy to supply such defiCost of paving ciencies and omission, errors, or mistakes. The street railways. Cost of paving, macadamizing, or repaving the intersections of streets and space opposite alleys in any paving district shall be paid by the city as hereinafter provided; but nothing herein contained shall be construed to exempt any street railway company from keeping every portion of every street and alley used by it, upon or across which its track shall be constructed, at or near the grade of such streets in good and safe condition for public travel, and shall keep the same planked, paved, macadamized, or otherwise in such condition for public travel, as the city council of such city may from time to time direct, keeping the plank, pavement, or other surface of the street or alley level with the top of the rails of the track of such street railway.

District street improvement bonds.

For the purpose of paying the cost of improving the streets and alleys in any improvement district, exclusive of the intersections of streets and space opposite alleys therein, except as hereinafter provided, the mayor and council shall have power and may by ordinance cause to be issued bonds of the city, to be called "District Street Improvement Bonds of District No. -," payable in not exceeding ten (10) years from date, and to bear interest, payable annually, not exceeding the rate of six (6) per cent per annum, with interest coupons attached,

cost provements.

and in such case shall also provide that said special taxes and assessment shall constitute a sinking fund for the payment of said bonds and interest. Provided, That the entire cost of improving any rest of imsuch streets or alleys, properly chargeable to any lots or lands within any such paving district according to the front feet thereof, may be paid by the owner of such lots or lands within fifty (50) days from the levy of such special taxes, and thereupon such lots or lands shall be exempt from any lien or charge therefor.

Improvement cluding street

And provided further, That whenever the prop-districts inerty owners representing three-fifths (3) of the feet intersections. frontage of lots or lands upon any street or alley, or part thereof, shall petition the city council to create an improvement district including street and alley intersections, if any, and to have the same improved without cost to the city, then and in that case the council shall have power to create such district and cause a contract to be made for such improvement, and to assess and levy a special tax upon all lots or lands within such improvement district so created, to pay for the said improvement, within the same, including the intersection of streets and alleys, if

any.

Paving bonds;

amount; vote.

Whenever the mayor and council deem it expe- maximum dient, they shall have power for the purpose of paying the cost of paving, repaving, or macadamizing the intersection of streets and spaces opposite alleys in the city, issue bonds of the city, to run not more than twenty years, and to bear interest, payable semi-annually, at a rate of not exceeding six per cent per annum, with coupons attached, to be called "Paving Bonds," and which shall not be sold for

estate

not subject to assessment.

less than par; and the proceeds of which shall be used for no other purpose than paying the cost of paving, repaving, or macadamizing the intersections of streets and alleys in the city.

Provided, That the aggregate amount of such bonds issued in any one year shall not exceed the sum of one hundred thousand dollars ($100,000); and

Provided further, That no such bonds shall be issued until the question of issuing the same had been submitted to the electors of the city at a general or special election therein, and authorized by a vote of two-thirds of the electors voting on such Paving in front question at such election. If in any city of the metropolitan class there shall be any real estate not subject to assessment of special taxes for paving purposes, the mayor and council shall have the power to 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 paving of intersection 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 any such city, and in case there is no recorded plats of any such city, it shall mean a lot as described and designated upon any generally recognized map of such city. The word "lands" shall mean any unsubdivided real estate. The word "street" shall be deemed to include boulevard.

"Lot" and

"lands" and "street" defined.

Equalization of benefits.

Provided, That if the lots and real estate abutting upon that part of the street ordered improved, as shown upon any such recorded plat or map, are not of uniform depth, or if for any other reason it shall

appear just and proper to the mayor and council, the mayor and council are authorized and empowered to determine and establish the depth to which the real estate shall be charged and assessed with the cost of the improvement, which shall be determined and established according to the 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 plat or map. The mayor and council may in their discretion include all the real estate to be charged and assessed with the cost of such improvement in the improvement districts in this section herein before provided for, but are not required so to do; and the mayor and council may in their discretion, in determining whether the requisite majority of the owners who are hereinbefore authorized to petition for improving, and to determine the kind of material to be used therefor, have joined in such petition and determination, consider and take into account all of the owners of all real estate to be charged and assessed with the cost of improvement, or only such as own real estate that in fact abuts upon the part of the street proposed to be improved. In cases where paving has been already done in whole or in part, or contracts have been let therefor under existing laws, in case the lots and real estate abutting upon that part of the street ordered paved, as shown upon any such plat or map, are not of uniform depth, as well as in all cases where, in the discretion of the mayor and council, it is just and proper so to do, the mayor and council shall have the right and authority to fix and determine the depth to which real estate