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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 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 dauanges for directly interested) wlio being duly sworn for that purpose, shall Opening 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 aforesaid, 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, sholl 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 sidewalks.
Concerning 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 to levy lect anually a tax (for general ward purposes, including making, gra- taxes and for
and collect 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 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 iwo wards which were due or owing on the last day of December, 1844, by the iwo wards of the town of Milwaukie, 28 heretofore incorporated. Said tax to continue in the first and
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 10 ilic 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 thiry 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 au
thorized by ihis act, except for schools, poor or highway taxes. en harbor Sec. 32. Whenever a majoriiy 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, wiihin 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 Lieutenanis 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 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 collected by virtue of this act.
Sec. 33. There shall be two days work performed annually Highway tax on the lighways, sireets and alleys by each inale person who by
how collected the laws of the Territory is sulject to perform bighway work. Such person to perform such labor within the ward where he resides, under de direction of such road commissioner or inspeclor as the common council inay appoint, but any such person inay 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 paj. ment of such money, or the performance of such labor, the road commissioner or overseer, or sich person as ihe 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 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 judgment and costs.
Sec. 31. I shall be the duiy of each assessor, to make out, in Assessment the month of May, annually, a list of all taxable property within roll when and
how made out the ward for which he was appoinied, with such clear and defi. nile description, that the property and owner thereof may be known as nearly as practicable, and shall set opposite 10 each lot or part of a lot or piece of land, or other thing, anticle, or commodity 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 sucii time as the com. non 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 assessiuent, common 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 if deemned necessary, make such amendments, corrections, and alterations, as to them may seem proper and necessary to produce equality of assessment, agrecably to the true value of property comparatively, in the sev
eral wards; and after such equalization shall have been compie
ted, a rate per centum on the amount of assessinent in each ward Tax to be ler-shall be levied as a tax, for the several purposes hereinafter men. jed. tioned, which shall be determined on by a majority of ihc alder
inen of such ward, except for county tax, general tax, and the tax for the payment of ward debis, and for county purposes, a tax shall be levied by the supervisors of the connty on the assess. ment of other towns in the county, and when the said coininon council and supervisors shall have determined the rate per centur to be taxed on the assessed value of properly as contained in the assessment rull as aforesaid, it shall be the duty of the clerk, under the direction of the council, 10 make out in arcordance with such determination, a schedule of all the properiy, in each ward separately, aş contained in said assessment roll, annexing to each lut or other item of properly, 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
ihe tax list, und shall be recorded by said clerk, for each ward sepTar list.
arately, in a book to be by bin kept for that purpose, and said tax list or ibe record thereof, shull, either of them, be conclusive evi. vence of the amount of taxes assessed for the current year in which the same shall be made out.
Sec. 36. I shall be the duty of the clerk 10 coinplete the tax
lists of each ward within such line as may prescribed by the Tax lt: rrant common council as aforesaid, and deliver the same to the treas
urer of ile cily, wgether with the warrant of said council for col. lecting 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 con-. clusive evidence of such delivery, and the tax so assessed on real,
estate, shall be a lien in preference to any other lien un estate so, Tax to be lien on real laxed, until the same shall be paid or salisfied, wyeiher with all cstate until paid.
cosis and charges which may accruc thereon agreeably lọ law. 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 city, (who shall be the collecter for
all the wards) to give public notice in some newspaper printed in said cily, ibut such läxlisis have been compwitted to him for the purpose of collccung the taxes thereon, and that he will receive payment of taxes at his office unul the last day of Deceniber then
ensuing, and said notice shall also state the time and place when ond where he will sell all lots and lands in said lists contained, Six weeks 90. upon which ihe taxes remain unpaid at such time, or so much tice of sile 30
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 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.
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 second Monday of January next ensuing, commence the sale or when. said real estate, and continuc the salse 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 ibe treasurer shall give 10 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 lois lots of lands; and if the person claiming the title to the said lots may be reof lands described is said certificale shall not within three years,
deemedl, & from the date thereof pay to the treasurer for the use of the purchaser, bis heirs or assigns, the sum inentioned in said certificate, together with interesi thereon [au] 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 or lands so sold, which conveyance shall vest in the person or persons to whom it shall be given, an absolule estate in see siinple, 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 convey ance shall be execuied by the reasurer under his band and the seal of the ciiy, in the name and on behalf of the city of Milwaukee, and may be given in evidence, and recorded in the same manner und with like effect, as a deed regularly acknowledged by