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defendant is sentenced to imprisonment for the violation of a city ordinance, he shall be put to work for the benefit of the city, under the direction of the mayor, for the term of his imprisonment, and when committed for the non-payment of a fine or costs for the violation of any ordinance, he shall also be put to work for the benefit of the city, and shall be credited on such fine and costs $1.50 (one dollar and fifty cents) per day for each day he shall work.

SEC. 114.—Vacancy in Office.—In case of a vacancy in the office of police judge by death, resignation or otherwise, or in case of the absence, disability or personal interest of said judge, such fact being shown by affidavit, the mayor shall, on

, notice thereof, appoint some justice of the peace, holding and exercising the duties of his office within the corporate limits of such city, to act as police judge during such vacancy, absence, or disability of said police judge.

SEC. 115.—Emergency.—Whereas, an emergency exists, this act shall take effect and be in force from after its

passage. Approved March 25, 1887.



1. Additional powers granted

to cities and villages.


2. Acts repealed.
3. Emergency.

AN ACT to amend section 69 of article 1 of chapter 14 of the Com

piled Statutes of Nebraska, and to repeal said section.


Be it enacted by the Legislature of the State of Ne

braska: SECTION 1.—That section 69 of article 1 of Amendment

of 69, ch. 14, chapter 14 of the Compiled Statutes of Nebraska Comp. Stat. be amended so as to read as follows: SEC. 69.-In addition to the powers hereinbefore Additional

powers granted granted, cities and villages under the provisions of cities and this chapter, each city and village may enact ordinances or by-laws for the following purposes:

I. To levy taxes for. general revenue purposes, May levy not to exceed ten mills on the dollar in any one year, on all property within the limits of said cities and villages taxable according to the laws of the state of Nebraska, the valuation of such property to be ascertained from the books or assessment rolls of the assessors of the proper precinct or township.

II. To levy any other tax or special assessment authorized by law.

III. To provide for the grading and repairs of Improvements. any street, avenue, or alley and the construction of bridges, culverts, and sewers, and shall defray ex


penses of the same out of the general funds of such city or village, not exceeding two mills of the levy for general purposes, but no street shall be graded except the same be ordered to be done by the affirmative vote of two-thirds of the city council or trustees.

IV. To construct sidewalks, to curb, pave, gravel, macadamize, and gutter any highway or alley therein, and to levy a special tax on the lots and parcels of land fronting on such highway or alley, to pay the expenses of such improvement. But unless a majority of the resident owners of the property subject to the assessment of such improvement petition the council or trustees to make the same, such improvements shall not be made until three-fourths of all the members of such council or trustees shall by vote assent to the making of the



Jame, temporary side. walks.

V. To repair sidewalks and to assess the expense thereof on the property in front of which such repairs are made.

VI. To provide for the laying of temporary plank sidewalks upon the natural surface of the ground, without regard to grade, on streets not permanently improved, at a cost not exceeding fifty cents a lineal foot, and to provide for the assessment of the cost thereof on the property in front of which the same shall be levied.

VII. Assessments made under the provisions of the last three preceding subdivisions of this section shall be made and assessed in the following manner: First-Such assessments shall be made by

Method of assessment.

the council or board of trustees at a special meeting, by a resolution fixing the valuation of such lot assessed, taking into account the benefits derived or injuries sustained in consequence of such contemplated improvements, and the amounts charged against the same, which with the vote thereon by yeas and nays shall be spread at length upon the minutes. Notice of the time of holding such meeting, and the purpose for which it is to be held, shall be published in some newspaper published or in general circulation in said city or village, at least four weeks before the same shall be held, or in lieu thereof, personal service may be had upon persons owning or occupying property to be assessed. Second-All such assessments shall be known as “special assessments for improvements,” and shall be levied and collected as a special tax in addition to the taxes for general revenue purposes, to be placed on the tax roll for collection, subject to the same penalties and collected in like manner as other city or village taxes.

VIII. To raise revenue by levying and collect- Licensentax. ing a license tax on any occupation or business within the limits of the city or village, and regulate the same by ordinance. All such taxes shall be uniform in respect to the classes upon which they are imposed.

Provided, however, That all scientific and literary Exemption. lectures and entertainments shall be exempt from such taxation, as well also as concerts and other musical entertainments, given exclusively by citizens of the city or village.

Sale of liquors.

Druggists' permit.

IX. To license, regulate and prohibit the selling or giving away of any intoxicating malt, vinous, mixed or fermented liquor, the license not to extend beyond the municipal year in which it shall be granted, and to determine the amount to be paid for such license;

Provided, That the city council or board of trustees may grant permits to druggists for the sale of liquors for medicinal, mechanical, sacramental and chemical purposes only, subject to forfeiture, and under such restrictions and regulations as may be provided by ordinance;

Provided, further, That in granting license such corporate authorities shall comply with whatever general law of the state may be in force relative to the granting of licenses.

X. To impose a license tax of not less than three nor more than ten ($10.00) dollars


the owners and harborers of dogs, and enforce the same by appropriate penalties, and to authorize the destruction of any dog, the owner or harborers of which shall refuse or neglect to pay such license tax;

Provided, That no such license shall authorize the keeping, owning or harboring of more than one dog.

XI. To appoint judges and clerks of all elections, and prescribing the manner of conducting the same, and the return thereof, and for holding special elections for any purpose provided by law.

XII. To make all such ordinances, by-laws, rules regulations, resolutions, not inconsistent with

Dog tax.


Laws of general nature.

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