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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 sane within the litnits 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 datanges for opening

directly interested) who being duly sworn for that purpose, shall.

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 of 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 the common council under their hands
and seals, and the property so assessed shall be liable for the pay-
ment 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 ac-
count 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
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 sronts 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

Concerning sidewalks.

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- *...*. 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 percentum of the assessed value thereof on 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

en harbor be concted.

third wards until the debts of the east ward of said town shalf 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 rcai 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 preserving 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 to the 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 thirty 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 authorized by this act, except for schools, poor or highway taxes. Sec. 32. Whenever a majority 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, within 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 Lieutenants 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 estate within the limits of the aforesaid wards, sufficient to defray the expenses thereof, which

tax 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 highways, sitects and alleys by each male person who by"*" collected the laws of the Territory is subject to perform highway work.-Such person to perform such labor within the ward where he resides, under the direction of such road commissioner or inspector 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 payment of such money, or the persurinance of such labor, the road commissioner or overseer, or such person as the 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 cent. 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 warrant, and no stay of execution upon any judgment rendered on such suit, nor shall any property of the defendant be exempt from being taken to satisfy such judgment and costs. Sec. 31. It shall be the duty of each assessor, to make out, in Assessment the month of May, annually, a list of all taxable property within *::::::: the ward for which he was appointed, with such a clear and definite description, that the property 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 laid, or other thing, article, or coin. modity 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 MIly, or such time as the comInon council may prescribe, to the ciek, 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- Faualization ceiving the assessment roll as aforesaid to lay the same before the of assessiuent. coinnon council for their consideration, and the said council shall be a board of equalization to consider the valuation of property in the several lists of assessments, and if deemed necessary, make such amendments, corrections, and alterations, as to them may seem proper and necessary to produce cquality of assessment, agreeably to the true value of property comparatively, in the sev

eral wards; and after such equalization shall have been completed, a rate per centum on the amount of assessinent in each ward Tax to be lev-shall be levied as a tax, for the several purposes hereinafter menied. tioned, which shall be determined on by a majority of the aldermen 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 connty on the assessment of other towns in the county, and when the said coininon. council and supervisors shall have determined the rate per centurn to be taxed on the assessed value of property as contained in the assessment roll as aforesaid, it shall be the duty of the clerk, under the direction of the council, to make out in accordance with such determination, a schedule of all the property, in each ward separately, as contained in said assessment roll, annexing to each. lot or other item of property, in separate columns, the anount of tax which will be chargeable on the same for the several district purposes by this act authorized, which schedule shall be called - the tax list, and shall be recorded by said clerk, for each ward sepTax list. arately, in a book to be by hiin kept for that purpose, and said tax. list or the record thereof, shall, either of them, be conclusive evidence of the amount of taxes assessed for the current year in which the same shall be made out. SEc. 36. It shall be the duty of the clerk to cornplete the tax lists of each ward within such tune as may be prescribed by the Tax Warrant common council as aforesaid, and deliver the same to the treasurer of the city, together with the warrant of said council for collecting the saine, and inake 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 to any other lien on estate so. Tax to be - lien on real taxed, until the same shall be paid or satisfied, together with all * * costs and charges which may accrue thereon agreeably to law. - SEc. 37. Upon receipt of the tax lists as aforesaid, it shall be Relative te the -

collection of the duty of the treasurer of said city, (who shall be the collecter for to xes. all the wards) to give public notice in some newspaper printed in said city, that such tax lists have been coinuitted to him sor the

purpose of collecting the taxes thereon, and that he will receive

payment of taxes at his office until the lost 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 said lists contained, Six weeks noh tice of sale to

upon which the taxes remain unpaid at such time, or so much . pubiished.

thereofas will pay and satisfy all taxes which may be assessed thereon, together with all costs and other liabilities which shall accrue 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 aster the last day of December next ensuing the publication of said notice, the treasurer shall, on the sccond Monday of January next ensuing, commence the sale of..." taxes, said real estate, and continue the satue from day to day until so much there of 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 the purchaser or purchasers of any such real estate a certificate describing the particular lots or lands by him or them purchased, stating the sum paid therefor and the time when the purchaser will be entitled to a deed for the same When lots. 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. eemed, &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 thereon [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 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 absolute estate in see simple, and the said convoyance shall be prima facia 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 conveyanco shall be executed by the treasurer under his hand and the seal of the city, in the name and on behalf of the city of Milwau- o kee, and may be given in evidence, and recorded in the same manner and with like effect, as a decd regularly acknowledged by

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