The

arranging the several lots, lands, or parcels of real estate in such list in the order that they appear on the tax list, stating also in each case the purpose for which tax or assessment was levied. county treasurer shall receive such delinquent list and advertise the real estate therein described for sale for such delinquent taxes or assessments at the same time he advertises the sale of real estate for delinquent county taxes, by adding the amount of such delinquent city taxes and assessments to the amount of delinquent state, county, and other taxes, and he shall sell such lots, lands, or parcels of real estate for the purpose of paying all such delinquent taxes and assessments, and shall credit such city for the amount of taxes or assessments so collected, which shall be subject to the order of the treasurer of such city in the sale of any real estate as above provided for; and in the giving of certificates of sale and tax deeds therefor, the county treasurer shall proceed in the same manner as is or may be provided by law for his proceedings in the sale of real estate for delinquent county taxes, and with like power and authority; and the real estate so sold may be redeemed within the time and upon the same terms and conditions in every respect as is or may be provided by law for the redemption of real estate sold for delinquent county taxes;

Provided, That under this act the county treasurer shall be authorized to collect only by sale of real estate; and

Provided further, It shall be the duty of the city treasurer, upon any taxes being collected by

Irregularities does not invalidate sale.

him after the delinquent tax list shall have been delivered to the county treasurer, to forthwith notify the county treasurer of such collection that the same may be canceled on the delinquent tax list;

Provided further, That the failure, neglect, or refusal of the city treasurer to make the tax assessed against any real estate by distress and sale of the of the personal property of the owners thereof, shall not in anywise affect or invalidate the sale of such lands for such tax. SEC. 50.-Tax Liens. Special assessments upon real estate shall be a lien from the date of levy, and municipal taxes thereon from the date fixed by the general revenue law, which lien shall be perpetual; and in case of sale of any property for such tax or special assessment the same shall be governed by the general revenue act, and the rights and limitations shall be the same as in other tax sales, except as provided in this act.

SEC. 51.-Same, Irregularities.-Irregularities in making assessments and returns thereof, in the equalization of assessments and in the mode and manner of advertising the sale of any property shall not invalidate or affect the sale thereof, when advertised and sold for delinquent city taxes or special assessments as herein provided; nor shall the sale of any real estate for any such taxes or assessments be invalid on account of such real estate having been listed in any other name than that of the rightful owner.

SEC. 52.-Same, Re-levy, Irregularities.-The foregoing provisions shall apply to all taxes now

may correct assessments.

due or heretofore delinquent, or that may hereafter become due and delinquent. Whenever any municipal tax or taxes levied for any former year shall remain uncollected because of any defect, error, or irregularity in either the power or manner of making the levy thereof, it shall be lawful for the mayor and council of such city to again levy the tax upon the property so delinquent in lieu of such former tax or taxes, and at the same rate and upon the same assessment as such former tax or taxes were levied, and such tax or taxes shall be inserted in the tax list and shall be collected in the same manner as other general taxes are. The city coun- City council cil may, at any time, correct any error or defect, or supply any omission in the assessment or listing of any property subject to municipal tax made for the purpose of taxation for the then current fiscal year, and may require any and all persons to appear and answer under oath as to their possession or control of personal property subject to municipal taxation. These provisions shall apply equally to general municipal taxes and to special assessments, as far as the same may be applicable, unless otherwise provided in the ordinance levying the same. Special taxes and assessments Special taxes, shall, except deferred yearly installments for paving purposes, be deemed delinquent if not paid in fifty days after the passage and approval of the ordinance levying the same in each case, and a penalty of five (5) per cent, together with interest at the rate of one (1) per cent a month, shall be paid on all delinquent special taxes or assessments from the time the same shall become delinquent.

when delin

quent.

SEC. 53. Same, County Treasurer.—The treasurer of the county shall pay over on demand to the treasurer of any city all money received by him arising from taxes levied belonging to such city, together with all money collected as a tax on dogs from the residents of such corporation for the use of the general fund therein, and also all the moneys arising from the levy of road tax against or upon property in said city, which shall be expended upon the streets and grades in said city.

SEC. 54.-Treasurer's Books.-The city treasurer shall receive all moneys belonging to the city, and the clerk and treasurer shall keep their books and accounts in such a manner as the mayor and council shall prescribe. The treasurer shall keep a daily cash book, which shall be footed and balanced daily. And such books and accounts shall always be subject to inspec- ject to inspection of the mayor, members of the council, and such other persons as they may desig

Shall be sub.

tion.

nate.

SEC. 55.-Warrants.-Upon allowance of claims by the council the order for the payment shall specify the particular fund or appropriation out of which they are payable as specified in the annual appropriation bill to be passed in the manner hereinafter provided, and no order or warrant shall be Warrants to the drawn in excess of eighty-five per centum of the current levy for the purpose for which it is drawn unless there shall be sufficient money in the treasury at the credit of the proper fund for its payment, and no claim shall be audited or allowed except an order, or warrant of the payment thereof

Ratio of

levy.

warrants.

may legally be drawn. All warrants drawn upon the treasurer must be signed by the mayor and Signatures to countersigned by the clerk, stating the particular fund or appropriation to which the same is chargeable, and the person to whom payable, and for what particular object; no money shall be otherwise paid than upon such warrants so drawn; each warrant shall specify the amount levied and appropriated to the fund upon which it is drawn and the amount already expended of such fund.

SEC. 56.-Public Moneys; Removal of the Treasurer. The treasurer shall keep all moneys in his hands belonging to the city separate and distinct from his own moneys, and he is hereby expressly prohibited from using, either directly or indirectly, the corporation money or warrants in his custody and keeping for his own use and benefit, or that of any other person or persons, whomsoever. Any violation of this provision shall subject him to immediate removal from office by the city council, who are hereby authorized to declare such office vacant; and the city council shall appoint a successor, who shall hold his office for the remainder of the term unexpired of such officer so removed.

SEC. 57.-Treasurer, Annual Report. - The treasurer shall report to the mayor and council annually, and oftener if required, at such time as may be prescribed by ordinance, a full and detailed account of all receipts and expenditures during the preceding fiscal year, and the state of the treasury. He shall also keep a register of all warrants re- Register of deemed and paid during the year, describing such

warrants.