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opinion shall not be of public utility; to regulate, grade, pave and improve streets, avenues, lanes and alleys, and 10 extend, open, and widen the saine within the linits 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 sire inquire 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 ihe cominon 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

Concerning be graded, gravelled and paved, the side walks on any street or

sidewalks. 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. Sec. 31. The common council shall have power to levy and col- Power io levy

and collect 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 purposes, 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 thereofon 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

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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 an-
nually 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 10 thic 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 thirig as are included in the city liinits 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 nine.
teen, thirty, thirty-one and thirty-two, included within said city
limits, that are used for farming purposes, or not laid out into city
lors, or for town or city purposes, be exempt from all taxes au-

thorized by this act, except for schools, poor or highway taxes.
When harbor Sec. 32. Whenever a majoriiy of such of the voters of the
may be con-
structed. first, second, hird and fourth wards as have been assessed and

actually paid tax on real and personal estate, wiihin either of the
said wards, during any preceding ye?r, shall vote at a meeting
called for that purpose, to raise a las for the purpose of construct-
ing 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 10 levy a tax in addition to the ordinary
axes, on all the real and personal estale within the limits of the
aforesaid wards, sufficient to defray the expenses thereof, which

fax shall be collected in the same manner as other iaxes are collecied by virtue of this act. Sec. 33. There shall be two days work performed annually Highway tax

how collected on the highways, streets and alleys by each inale person who by the laws of the Territory is sulject to perform bighway work.Such person to perform such labor within the ward where he resides, under the direction of such rond commissioner or inspec. tor as the common council inay appoint, but any such person inay at his option pay at the rate of seventy five cenis per day for every day he may be so bound to labor, and in default of the pajo ment of such money, or the performance of such labor, the road commissioner or overseer, or such person as ihe common council may appoint, may sue for and collect such money by action of Jebt, in the name of the “ City of Milwaukie," with twenty-five per ceni. 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 warrani, and no stay of execution upon any judgment rendered on such suit, nor shall any property of the defendani be exempt from being taken to satisfy such judginent and costs.

Sec. 31. li shall be the duiy of cach assessor, to make out, in Assessment the monih of May, annually, a list of all taxable property within roll when and

how made the ward for which he was appoinied, with such a clear and definile description, that the properly 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 coinmodity in such list contained, the actual cash value thereof, as nearly as said assessor con determine, and said assessment roll shall be returned in the month of May, or sucii tine as the common council may prescribe, 10 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 assesstuent, coromon council for their consideration, and the said council shall be a board of equalization 10 consider the valuation of property in the several lists of assessmenis, and is deemed necessary, make such amendments, corrections, and alterations, as 10 them may seem proper and necessary to produce cquality of assessment, agreeably to the true value of properly comparatively, in the sev

eral wards; and after such equalization shall have been comple

ted, a rate per centum on the amount of assessinent in each waru Tax to be ler-shall be levied as a tax, for the several purposes hereinafter menjed.

tioned, which shall be determined on by a majority of the alderinen 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 connly on the assess. ment of other towns in the county, and when the said coininon council and supervisors shall have determined ihe rate per centuir: to be taxed on the assessed valuc of property as contained in the assessment roll as aforesaid, it shall be the duiy of the clerk, under the direction of the council, to make oui in arcordance will such determination, a schedule of all ihe properry, in each ward separately, as contained in said assessment roll, an!exing to each lut or other item of property, in separate columns, the amount of tax which will be chargeable on the same for :he several district purposes by this act authorized, which schedule shall be called

ihe tax list, and shall be recorded by said clerk, for each ward sepTar list.

arately, in a book to be by bien kept for that purpose, and said tax list or ihe record thereof, shall, either of them, be conclusive eviuence of the amount of taxes assessed for the current year in which the same shall be made out.

SEC, 36. It shall be ihe duty of the clerk to complete the tax

lists of each ward within such line as may be prescribed by the Tax Warrant common council as aforesaid, and deliver the same to the reas

urer 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 10 any other lien on estale so, Tax to be lien on real laxed, until the same shall be paid or satisfied, logeiher with all cetate until

costs and charges which may accrue thereon agreeably lọ law. paid. Relative to the

Sec. 37. Upon receipt of the tax lists as aforesaid, it shall be collection of the duty of the treasurer of said cily, (who shall be the collecter for

all the wards) to give public notice in some nic wspaper printed in said ciiy, ihat such lux lisis have been comwilled to hins for the purpose of collecting the taxes thereon, and that he will receive payment of taxes at his office unul 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 suid lis!s container, Six weeks 90upon which ihe taxes remain unpaid at such time, or so much tice of sile 49

be pubiished. thereof as will pay and satisfy all taxes which may be assessed thereon, together with all costs and other liabilities which shall ac. crye according to law, by adveriisement 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.

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

Sale for taxes sccond 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 ihe purchaser or purchasers of any such real estate a certificate describing the particular lots or lands by him or ihem purchased, stating the sum paid therefor and the time when the purchaser will be entitled to a deed for the same

When loin 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 inentioned in said certificate, together with interest thercon 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 he said three years, to execute to the purchaser, his heirs and assigns, on presentation of such certificate, a conveyance by deed. of the luis on lands so sold, which conveyance shall vest in the person or persons to whom it shall be given, an absolule estate in fee siinple, and the said conveyance shall be prima jacia evidence thai 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 conveyancc shall be executed by the treasurer under his hand and she seal of the city, in the name and on behalf of the city of Milwaukee, and may be given in evidence, and recorded in the same manner and with like effect, as a dccd regularly acknowledged by

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