REVENUE AND TAXATION. from all other sources, which may be levied by law or ordinance within the City of St. Louis, except water rates, and keep a detailed account of all his collections, from all the different sources of revenue and taxation, respectively. All collections made belonging to the city shall be paid into the city treasury daily, and triplicate receipts taken therefor, showing from what the money proceeds, and the account to which it is placed, one of which shall be filed with the Auditor, and one with the Comptroller.* SEC. 32. Rebate on Tax Bills. -On all tax bills for real and personal property, on the assessment books, which shall be paid to the Collector, on or before the first day of October in each year, allowance or rebate shall be made on the city taxes on said bill, to the person or persons making such payments, at the rate of eight per centum per annum from the date of such payment to the 31st of December following, and the amount of such allowance or rebate shall be credited to the account of the Collector, and charged to the respective revenue accounts. SEC Sec. 33. Authority of Collector to Appoint Deputies. —The Collector may appoint deputies, by an instrument in writing, duly signed, and may also revoke any such appointment at pleasure, and may require bonds or other securities, froni such deputies to secure himself; and each such deputy shall have like authority in every respect to collect the taxes levied or assessed within the city or any part thereof which by law is vested in the Collector himself; but the Collector shall, in every respect, be responsible to the State, city, individuals, companies and corporations, as the case may be, for all moneys collected, and for every act done by any of his deputies whilst acting as such, and for any omission of duty by such deputy. Any bond or security taken from a deputy by the Collector shall be available to such Collector, his representatives and securities, to indemnify them for any loss or damage arising from any act of such deputy. * Under the Act of March 17, 1893, (Laws 1893, p. 149), the Excise Commissioner has exclusive authority to issue dramshop license. ' Under Act of General Assembly (Laws of 1901, pp. 80-82), the license tax is to be collected by the License Collector; thus repealing this Section, and also Section 24 of Article IV., in so far as they impose the duty and confer the power in this respect upon the Collector. REVENUE AND TAXATION. SEC. 33 (34). City Collector to Perform All Duties Discharged by County Collector.—The said Collector is authorized, empowered and directed to discharge all the duties and perform all the acts in relation to the collection of the revenue, within the city limits, that the County Collector is now required and authorized by law to do. ARTICLE VI. PUBLIC IMPROVEMENTS-CONDEMNATION PROCEEDINGS STREET OPENINGS – CONSTRUCTION OF STREETS, SECTION 1. Streets to be established-lots etc., to conform to established streets-map or plat of new blocks, lots, etc., to bear certificate of responsible surveyor, to be approved by B. P. I. and refer to established landmark, otherwise cannot be recordeddedication to public use of streets, alleys and public places—limitations respecting heavy hauling and business traffic allowed on certain conditions-private places—boulevards may be . established on stated conditions, or discontinued. CONDEMNATION PROCEEDINGS. 2. Form of petition-commissioners to assess damages—parties de fendant. 3. Notice to defendants-process to be served by city marshal notice by publication. 4. Court shalı appoint three free holders as commissioners, to assess damages; qualifications—majority may act and report. 5. Duty of commissioners to damages and benefits-assessments of benefits to be a lien against property-opening of alleys. 6. Commissioners' report to be un der oath-damages and bene its to be separately stated. 7. Report may be reviewed on ex ceptions court may order new appraisement, etc. 8. Cost of proceedings—commis sioners each allowed $3.00 a day. 9. Report of commissioners to be submitted to assembly-report stands approved if no action taken within time limited-on disapproval of report, court shall set me aside and order new assessment - withdrawal of proceedings by city, CON ditions. 10. Final action of court to be re ported to comptroller, who shall furnish copy to assembly-appropriation to pay damages ; failure to appropri SECTION ate to operate as a bar for ten years. 11. City may deduct benefits from damages, and shall pay excess or deposit in court-interest disallowed, when—when title of property in dispute dam. ages paid into court-improve ment may proceed. 12. Condemnation of property for particular uses. WATER AND GAS PIPE CON NECTIONS. 13. Board of public improvements to regulate. CONSTRUCTION OF STREETS, BOULEVARDS AND ALLEYS. 14. Ordinances for improvement of streets, etc., to originate with B. P. 1.-board to designate day for public meeting to consider improvements — notice, contents and time of publication remonstrance against improvement, time of filing, etc., and action of board there. on-two-thirds vote will overrule-board to prepare and report to assembly ordinance, with reasons, in event of remonstrance-majority vote of board sufficient in absence of remonstrance-board may provide in improvement ordinance that work and material be guaranteed and kept in repair for term of years-special taxes to be levied and assessed according to frontage and area, apportionment - - benefit districts for special taxation established, method special taxes for the construction of sidewalks apportioned by front foot rule-terms “reconstructing and “repaving construed partial improvements by reconstructing and repaving permitted-contracts for improvement of sidewalks considered distinct from those of streets, etc. Culverts and partial grading of streetsspecial taxation for improvement of alleys—word “lot" defined. as а 9 PUBLIC IMPROVEMENTS-STREET OPENINGS. SECTION 25. Special tax bills to be a lien on property-collected in name of contractor-interest-city marshal to serve notice-action for false return---suit by attachment against non-resident-certified tax bill prima facie evidence-defenses-city not to be liable on special tax bills-certain tax bills shall be divided into parts and may be paid in installments interest -effect of non-payment of interest or installments when due - limitation of lien of special tax bills - entry of satisfaction. 26. Special tax bills may be assigned formality required — pay. ment. SECTION 15. Improvement ordinance, requi sites may specify term of years for which work shall be maintained-estimate of cost to be endorsed-streets, etc., to be established or dedicated prior to improvement. 16. Vote of assembly on improve ment bills. 17. All ordinances for public work to be recommended by the board of public improvements. 18. Apportionment of cost of im provements · portion paid by the city and property owners respectively-no limit to spe cial taxation. 19. Nuisances caused by public works to be abated by citydamages by change of grade to be paid by city. SEWERS. 20. Classification of sewer system "public," "district,". "joint dis trict" and "private." 21. District sewers, establishment and construction - districts may be changed-special taxation for, authorized-repairs and incidental expenses paid by city-reconstruction of sewers permitted at expense of property. 22. Joint district sewers, how estab lished special taxation for, authorized; how levied and assessed. When territory outside of city limits is drained, city to pay portion of cost of construction-joint district sewers may be constructed in sections. 23. Private sewers—city to be at no expense for same-sewers and drains deemed private-may be acquired by city-special taxation therefor authorized-connections with other sewers, compensation for, at option of city. SPECIAL TAX BILLS. 24. Special tax bills-how made out, registered and delivered-place of payment to be designated. CONTRACTS FOR PUBLIC WORK. 27. Assembly forbidden to contract for public work-B. P. I. to submit ordinance for proposed work—advertisement for bids, requisites-contract to be let to "lowest responsible bidder" one having failed to carry out prior contract with city deemed not responsiblebids may be rejected-certified check to accompany all bids sureties on contractor's bond. 28. Improvement ordinances to con tain specific approriationswork may be done in parts, but ordinance to provide for the whole and appropriations shall be made for each part-contract provisions-suspension of work on complaint-B. P. I. to examine and report-costs. STREET SPRINKLING. 29. Street sprinkling authorized by ordinance special tax bills therefor issued in favor of city -contracts made annually by B. P. I.-sprinkling districtsdate of special tax lien-interest-cost of sprinkling paid out of city treasury and city reimbursed by special tax bills. *SECTION 1. Streets to Be Established-Lots, Etc., to Conform to Established Streets-Map or Plat of New Blocks, Lots, Etc., to Bear Certificate of Responsible Surveyor, Be Approved by B. P. I. and Refer to Established Landmark, Otherwise Cannot Be Recorded-Dedication to Public Use of Streets, Alleys and Public Places.-The *This section is an amendment to the Charter, adopted at the charter amend. ment election held on October 22, 1901. PUBLIC IMPROVEMENTS-STREET OPENINGS. Municipal Assembly s'all, by ordinances recommended by the Board of Public Improvements, establish from time to time such streets as may be necessary to provide public thoroughfares for free and convenient traffic and communication between different parts of the city, and after such establishment, by ordinance, and after proceedings for the opening of such streets have been commenced, owners of property desiring to sub-divide into blocks, lots, or sub-lots, shall conform their sub-divisions to such established streets. In all cases when any lands within the city are hereafter sub-divided or laid out in blocks, lots, or sub-lots, the map or plat thereof shall bear the certificate of a responsible surveyor, to the effect that the streets thereon represented are correctly shown and located, and they shall be designated as streets, if they have been or are dedicated or opened according to law, or as proposed streets if such opening is incomplete. Said map or plat shall be submitted to the Board of Public Improvements for its approval. No such map or plat, or deed or instrument containing such map or plat shall be recorded in the Recorder's office of the City of St. Louis, or have any validity, until the approval of said board is endorsed thereon, and all such maps, plats or deeds dividing or sub-dividing any block, lot or sub-lot, shall specifically state the initial point of survey, which shall bear a designated relation to some known landmark or United States survey, and from which all measurements shall be made. It shall be the duty of the Recorder of Deeds to enforce this section before any person shall be permitted to record any such map, plat or deed. The city shall not be liable for damages for the taking of any building or improvement erected or made on a proposed street or alley after the map or plat showing same is recorded. The Board of Public Improvements shall have authority to approve maps or plats of sub-divisions which fully dedicate to public use streets, alleys and public places and which are made as hereinbefore required. Limitations as to Heavy Hauling and Business Traffic -Conditions.—The board shall also have authority to approve dedications of streets containing a limitation that heavy hauling and business traffic shall be excluded therefrom, in which |