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Fees of treas-
Hurer.

Concerning

redeinption of

taxes.

!.ien of taxes.

Sale by distress to to collect taxes when,

the grantor may be given in evidence and recorded: Provided, that in cases of assessinent of taxes in gross upon any lot or piece of land, the treasurer, upon the application of any claimant or owner of a part thereof, either divided or undivided, shall receive the taxes on such part, either in payment or redemption, with the interest and charges thereon, proportionate to the quantity of such iot or tract so claimed or owned, and the remainder of such taxes, interest, and charges shall be a lien only on the remainder of such lot or piece of land. The treasurer is hereby authorized to give certificates of redemption, and to execute the deeds in the manner herein presented for all lands sold for taxes levied by the president and trustees of the town of Milwaukie as heretofore incor. porated, and such deeds or certificates shall have the same force and effect as the deeds and certificates given for sale by such treasurer. Sec. 39. It shall be lawful for the treasurer to demand and receive the following sees, viz.: For each certificate to be given to a purchaser at tax sale of any lot or piece of land or part thereof, ten cents; and one dollar for each deed executed by him in pursuance of this act embracing not inore than four lots or pieces of land, and five cents in addition thereto for each lot or piece of land included in said deed; and the treasurer is hereby required to include in one deed as many lots or pieces of land as shall be demanded by any holder of certificates on presentation of the certificates as aforesaid. SEc. 40. If any person holding the certificate of purchase of any lot or piece of land in pursuance of this act, shall pay any tax levied subsequent to the purchase of such lot or piece of land, the owner or other claimant who may redeem such lot or piece of land, who shall pay the amount of such tax with interest at the rate of twenty-five per centum per annuin from the date of such payment, for the benefit of such holder of the certificate. Sec. 41. Taxes upon real estate shall be a lien upon the estate taxed, and it shall be the duty of the treasurer upon receiving the tax lists and warrants intmediately to proceed in the collection of the same. Sec. 42. In case any person shall neglect to pay any tax assessed on his personal property, after the publication of the notice herein identioned, the treasurer shall proceed to levy the

same by distress and sale of the goods and chattels of the person who ought to pay the same, or if any goods and chattels found in his possession within the city of Milwaukie, and no claim of prop. erty to be made therclo by any other person shall be available to to prevent a sale. Sec. 43. The treasurer shall give public notice of the time Ib. and place for sale, with a description of the property to be sold, at least six days previous to the sale, by advertisements, to be posted up in three public places in the city of Milwaukie, and the sale shall be by public auction. Sec. 44. If the property distrained shall be sold for more than Ib. the amount of the tax and the legal charges thereon, the surplus shall be returned to the person in whose possession such property was found when the distress was made, if no claim be made to such surplus by any other person. If any other person shall claim such surplus on the ground that the property belonged to him, and such claim be admitted by the person for whose tax the same was distrained, the surplus shall be paid to such owner; but if such claim be contested by the person sor whose tax the property was distrained, such surplus moneys shall be retained by the treasurer until the rights of the parties are determined by due course of law. Sec. 45. In case any person upon whom personal property (b. shall be assessed shall have removed out of the city of Milwaukie after such assessment and before such tax ought by this act to have been collected, it shall be lawful for the treasurer to levy and collect such tax by distress on the goods and chattels of the person so assessed in any town within the county of Milwaukie to which such shall have removed or in which he may reside. Sec. 46. Any person who shall resist any levy made by the treasurer for the payment of any tax as aforesaid, shall be dealt with in the same manner as is or may be provided by law for resisting process in the hands of sheriffs, or constables.

SEc. 47. Six months previous to the time limited by this act Twelve weeks

for redeeming lots or lands sold for taxes, it shall be the duty of n

the treasurer of said city to publish at least twelve weeks succes- the time when sively in some newspaper or newspapers printed in said city, a list §. '.

of all unredeemed lots or lands, describing each lot or piece of taxes.

land, or any part thereof, as the same was assessed and sold, to

gether with a notice to all interested therein, of the time wher; the same will become forfeited, and the common council of the said city shall fix and determine the amount which shall be paid for printing such advertisements, and for other expenses conse: quent thereon, and direct their clerk to add the expense so fixed and determined, to the tax which may be levied on each of said lots for the year (or the year succeeding) in which such advertisement shall be made; and such additional tax shall be collected and paid into the treasury at the same time, and in the same manner as the general tax on said lots or lands for the same year are returned to be paid, agreeably to the provisions of this act. SEc. 48. No tax shall be levied in either ward of said city Majority of for any purpose whatever (except for county purposes, general aldermen to city purposes, or for the purpose of paying the debts of the wards, deterunine - - - what tax may as aforesaid) without the concurrence of a majority of the aldermen *** who shall have been elected in said ward, and for any purpose of improvement which is local in its nature, and pertains to any ward, it shall be the duty of the common council to levy such tax, consistent with this act, as shall be determined on by a majority of the aldermen who shall have been elected by the ward for the benefit of which such improvernents are proposed to be made. when corpo- Sec. 49. The common council of said city shall not borrow ration may any money on the credit of the corporation unless authorized by a borrow money tol, by ballot of at least two-thirds of the electors present and voting at any authorized election in said city, who shall have been assessed and have actually paid a tax on real and personal estate the year preceding such vote, except in anticipation, and not exceeding the amount of the revenue of the year in which such loan - shall be made. If any loan be made to promote the measures of any ward with local improvements or policy of such ward, no liability for the payment of any debt so incurred shall devolve on any other ward, nor the property or citizens thereof— And if any loan be made for the general purposes of the city, by a majority of the common council, no liability for the payment of the same shall devolve on any ward, nor the property or citizens thereof, unless at least a majority of the aldermen of such ward - shall have voted in favor of such loan; but all these wards, the aldermen of which shall have voted for the loan, shall be liable in their corporate capacity for the payment of the same in proportion

to the assessed value in each respectively according to the assess-
ment inade for general purposes when the same or any part thereof
shall become due and payable, but no personal liabilities shall at-
tach to any citizen for the payment of city debts, and on all votes
taken for the purpose of making loans, raising taxes, and making
appropriations for the expenditure of money for any purpose what-
ever, the vote in common council shall be taken by ayes and noes,
calling the names of members in the order of the number of the
wards, and it shall be the duty of the clerk to keep a record of all
the ayes and noes so called, which record shall be conclusivo ev- -
idence of the state of the vote: Provided, thät in the levying Proviso.
of taxes, or for the purpose of authorizing a loan for one ward, or

inaking appropriations within and on behalf of one ward, the vote

of a majority of the aldermen of such ward shall be conclusive in

deciding the question and none others are required to be called by *

ayes and noes. o

Sec. 50. The city authoritics by this act created, shall have Powers of city power to fund the debts which were due and owing on the last *::::::::, day of December, 1845, with such rate of interest as may be of 1815. deemed proper, not exceeding ten per centum per annum, and * * * payable by each of the wards of said city in the proportion hereto- fore hentioned, and nothing in this act shall be so construed as to make one of the wards as designated by this act liable for any debt contracted on or in behalf of any other ward other than in the apportionment of the debts of the town of Milwaukie, as here. inbefore is provided, or may be contracted for the separate benefit thereof shall rest alone on the ward so contracting and the improvements in each ward,the disbursements of the corporate funds therein and management of the local affairs thereof shall be under the sole supervision, control and direction of the aldermen thereof.

Seb, 51. In all questions of a general nature affecting all the How votes to wards, or not peculiarly affecting any one ward, (except for the *::::::: a preservation of the health or regulation of the police of the city) generalnature the vote shall be taken by ayes and noes, and determined by twothirds of the votes of the entire board of comtilon council in the affirmative, but on all questions on the passage of ordinances, rules, by-laws or regulations of any kind touching the police, health, peace and good order of the city, a majority of the members present and acting at any board shall determine the question,

and the city board acting as such, shall have power to levy and disburse the fund which way be raised expressly for general city

purposes by taxation not exceeding one quarter of one per ceai. Proviso. per annum on the total of the tax assessments: Provided, that

every such levy and disbursement shall have the concurrence of a majority of the entire board of common council.

Sec. 52. If any election provided for in this act, shall for any When special elections may

cause, not be held at the time prescribed, it shall not be considerbe held.

ed a sufficient reason for arresting, suspending, or absolving the said corporation; but such election may be held at any time thereafter, by order of the common council, of which time ten days' public notice shall be given; and further, if any of the duties en joined by this act to be done by any officer at a time herein speci

fied, are not then done, the common council may appoint another Proviso. time upon which the said duties may be done: Provided, that

the officer so failing to execute such duties at the time by this act required, shall be liable to the same actions, fines and penalties as he would be liable to if the said council had not the power to

appoint another time. Service of pro- Sec. 53. When any action or suit shall be commenced against cess against said city, the service thereof may be made by leaving a copy of corporation,

the process, attested by the proper officer, with the mayor or clerk, and it shall be the duty of the mayor or clerk cn whom such protess may have been served, forthwith to inform the common council thereof, or take such other proceedings as by ordinance of said Council may have been in such cases provided.

Sec. 54. Any ordicance, regulation, rule or by-law, imposing Ordinances to be published, any penalty or forfeiture for violation of its provisions shall be

published one week in some newspaper printed in said city, before the same shall be in force; and proof of such publication by the affidavit of the printer or foreman in the office of the newspaper where such publication may have been made, shall be the conclusive evidence of the promulgation of such ordinance, regulation, rule or by-law, in all courts and places.

Sec. 55. No person shall be an iccompetent judge, justice; witness or juror, by reason of his being an inhabitant of said city, in any action or proceeding in which said city is a party or interesled.

Sec. 56. The clerk and treasurer of the town of Milwaukie,

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