for widening streets, or for any other purpose, it shall be lawful for the said common council to cause such regulations to be enforced at the expense of the city, and to recover the amount of such expenses, with damages, at the rate of ten per cent., with costs of suit, from the owner or occupant of such house or lot, whose duty it was to conform to such regulation; or may add thereto ten per cent., and return the same to be assessed and collected in the same manner as the ordinary city taxes are collected, and shall be a lien upon the premises, as any other

taxes.

SEC. 153. The common council are authorized to assess the lands of non-residents of said city their just proportion of the expenses of cleaning and repairing streets and side-walks, and removing nuisances, and the said expense shall be assessed in the same manner, and the amount so assessed shall be collected in the same manner, and the same proceedings shall be had in case of the non-payment of the same, as in relation to the assessments for public improvements in the city, except as the council may otherwise determine or direct. It shall, in all cases, be the duty of the owner or occupant of every lot or parcel of land in said city, to keep the side-walk adjoining his lot or piece of land in good repair, and also to remove and clear away all snow and ice, and other obstructions from the side-walk. If any owner or occupant, after notice so to do, shall have been posted on the premises, or otherwise given, served or published, as the common council may direct by ordinance, resolution or otherwise, shall fail or neglect so to do, for such time, not less than twenty-four hours, as the common council, by a general or special ordinance, resolution or otherwise, may fix, the common council may cause the same to be done at the expense of the city, and may add

such expense (not exceeding thirty dollars on any lot or piece of land in any year) to the amount of the general city tax on such land, in the next general assessment rolls of said city, and such amount so added shall be a lien on the premises in the same manner as the tax to which it is added, and may be collected and enforced, and (if not paid or collected) the land sold therefor, in the same manner as if for general city taxes.

SEC. 154. Every person owning or occupying lands or tenements in the said city, and every male inhabitant thereof over the age of twenty-one years and under fifty, except as hereinafter provided, residing in said city, shall be assessed for highway taxes in said city; and the lands and tenements of non-residents, situated in said city, shall be assessed for highway taxes, as hereinafter provided.

SEC. 155. The supervisor of each ward of said. city shall, on or before the fifteenth day of May in each year, furnish the common council with a list, subscribed by him, of the names of all the inhabittants of his ward who are liable to be assessed for highway taxes.

SEC. 156. The common council shall, in the month of May in each year, make out from the assessment roll in said city, a separate list and statement of the value of all the taxable personal property, and a description of all lots or parcels of land within each highway district in said city, inserting in a separate part of said list, descriptions of lands and tenements owned by non-residents of the city, with the value of each lot or parcel set down opposite to such description, as the same shall appear on the assessment roll; and if such lot or tract was not separately described in said roll, then in

proportion to the valuation which shall have been affixed to the whole tract of which such lot or parcel forms a part.

SEC. 157. In making the estimate and assessment of highway taxes, the common council shall proceed as follows:

First. Every male inhabitant in each ward, being above the age of twenty-one and under fifty, except paupers, idiots, and lunatics, and other persons exempt by law from taxation for highway purposes, shall be assessed one dollar: Provided, Whenever the words fifty cents occur in this section, it shall read one dollar.

Second. The residue of the highway taxes shall be assessed not exceeding thirty cents upon every one hundred dollars of the valuation, shall be apportioned upon the estate, real and personal, of every inhabitant in each highway district in said city, and upon each of the tracts or parcels of land in the respective highway districts of which the owners are non-residents, as the same shall appear from the assessment roll; and the said common council shall have power to appropriate so much of the highway fund annually as they may deem necessary for permanent highway improvements in such part of said city as said council shall determine.

Third. The common council shall affix to the name of each person named in the list furnished by the supervisors and not assessed upon the assessment roll, and also to each valuation of property within the several highway districts, the amount of which such person or property shall be assessed for high way taxes, adding fifty cents to the assessment of each person, between the age of twenty-one and fifty years, liable to such assessment upon the city assessment roll.

SEC. 158. The said tax list shall be made in duplicates, and signed by the mayor, one of which shall be filed with the city clerk and the other shall be put into the hands of the treasurer for collection, who shall, before receiving the same, give such security as the common council may require, for the faithful discharge of his duties.

SEC. 159. Whenever the said tax list shall have been delivered to the treasurer, with the warrant of the mayor annexed, for collection, he shall give notice and proceed in like manner, as near as may be, to collect said tax, as hereinbefore provided for the collection of the ordinary taxes of said city.

SEC. 160. The taxes assessed and collected in each ward shall be kept separate, and when collected the treasurer shall enter the respective amounts so paid in a book to be kept by him for that purpose, to the credit of the ward from which they were collected.

SEC. 161. The moneys so collected and paid into the treasury as aforesaid, shall constitute the highway fund of said ward in said city, and shall be applied as follows:

First. The marshal, as the council shall direct, shall at all times keep the streets, bridges, culverts, or drains of the city in thorough repair and free from obstructions; he shall report on oath, to the common council, once in each month, which report shall contain an accurate statement of the amount of labor performed, and the expense necessarily in curred for material, and the streets upon which the labor was performed, or the expense incurred, and his charges for the same.

Second. The common council shall examine such report, and if satisfied of its correctness, and that

the charges therein made are just and reasonable, they shall accept it and order it filed; but if they are not satisfied of its correctness, or of the reasonableness of the charges, they shall refer it to a committee for investigation, or may alter said report as they may think proper, and allow such charges as they shall deem just and equitable; they shall then let such report lay upon the table for one week, and if not withdrawn by the marshal, by filing a notice in writing to that effect, with the city clerk in that time, they shall accept it and order it filed as corrected by them.

Third. When any such report is filed, the clerk shall draw an order on the highway fund of the district in which the repairs were made, and to the amount of such charge in said report, payable to the marshal, which order shall be countersigned by the mayor, and upon presentment, the city treasurer shall pay from the funds of such district, if there be any money in the treasury belonging to such district, and enter the same to the debit of the fund of such district, in a book to be kept by him for that purpose.

Fourth. No money belonging to one ward or district shall be applied in payment for repairs made in another ward or district.

SEC. 162. The book kept by the city treasurer, in which the debts and credits of the highway funds are entered, shall be open at all reasonable hours to the inspection of members of the common council.

SEC. 163. The common council shall have full power to assess and collect of each individual using or being benefited by any public sewer or drain, as follows, to wit: the sum of one dollar and fifty cents annually for each cellar drained, directly or in directly, by a drain, into any public drain or sewer, which assessment shall be taken to include all other