Paving to be done by contract.

Improvement of street intersections.

Special taxes, when due.

City engineer

shall apportion taxes,

Provided, That all grading, paving, macadamizing, or guttering of any streets, avenues, or alleys in the city for which, or any part thereof, a special tax shall be levied, shall be done by contract with the lowest responsible bidder, to be determined by the council;

Provided, further, That the cost and expense of grading, filling, paving, culverting, curbing, guttering, or otherwise improving, constructing, or repairing streets, avenues, alleys, and sidewalks at their intersections, may be included in the special tax levied for the construction or improvement of any one street, avenue, alley, or sidewalk as may be deemed best by the council;

Provided, further, That such special taxes shall be due and may be collected as the improvements are completed in front of or along or upon any block or piece of ground, or at the time the improvement is entirely completed, or otherwise, according as shall be provided in the ordinance levying the tax;

Provided, further, That when any special tax, is levied it shall be the duty of the city engineer to calculate the amount of the tax thus due on each lot part of lot or piece of ground subject to same and file a statement thereof with the city clerk, who as soon as the said tax is due on any lot, or piece of ground, shall issue a certificate describing such lot or piece of ground by number and block, and stating amount of special tax due thereon and the purpose for which tax was levied and he shall forthwith deliver a duplicate of such certificate to the

city treasurer, who shall without delay give at least five days notice through a newspaper published in the city, of the time when such tax will become delinquent; to every such certificate the city clerk shall append a warrant in the usual form, requiring the city treasurer to collect such special tax or taxes by distress and sale of the goods and chattels of the person, persons or bodies corporate, owing any such special tax or taxes. If the same be not paid before the time fixed for the same to become delinquent, and to make his return of such warrant with his doings thereon on or before the 15th day of July next thereafter.

Provided, further, That it shall be sufficient in any case to describe the lot or piece of ground as the same is platted or recorded, although the same belong to several persons, but in case any lot or piece of ground belong to different persons, the owner of any part thereof may pay his proportion Payment of of the tax on such lot or piecce of ground, and his proper share may be determined by the city treas

urer.

part of taxes.

of Improve

Provided, further, That when any improvement Inspection mentioned in this subdivision is completed accord- ments. ing to contract, it shall be the duty of the city engineer to carefully inspect the same, and if the improvement is found to be properly done, such engineer shall accept the same and forthwith (report) to the board of public works, who shall report the same to the council with recommendation that the same be approved or disapproved and the city council may confirm or reject such acceptance,

Acceptance in sections.

Javement by street railways.

Repairing, by

same.

When the ordinance levying the tax, makes the same due as the improvement is completed in front of or along any block or piece of ground, the engineer may accept the same in sections from time to time, if it be found to be done according to contract, reporting his acceptance as in other cases.

Provided, also, That all street railway companies now existing or hereafter created, in any city governed by this act or that shall hereafter be organized thereunder, shall be required to pave or re-pave between and to one (1) foot beyond their outer-rails, or in case said railway uses more than one (1) track in any street, they shall pave between and to one (1) foot beyond their outer-rails where such company owns at their own cost. Whenever any street shall be ordered paved or re-paved by the Mayor and city council of such city, such paving or repaving shall be done at the same time and shall be of the same material and character as the paving or re-paving of the street upon which said railway track is located, unless other material be specially ordered by the board of public works.

Such street railway companies shall be required to keep that portion of the street required by them to be paved, in repair using for said purpose the same material as the street upon which the track is laid at the point of repair or such other material as the board of public works may require and order upon streets in cities governed by the act; as streets are hereafter required to be paved, or re-paved, street railway companies shall be required to lay in the best approved manner, the strap or flat rail.

The track of all railway companies when located
upon the street, or avenues of the city, shall be
kept in repair and safe in all respects for the use
of the traveling public, and such companies shall
be liable for all damages resulting by reason of
neglect to keep such tracks in repair, or for obstruc-
ting the streets or avenues of such city. For in- Liability.
juries to persons or property arising wholly from
the failure of such company to keep their tracks in
proper repair, and free from obstructions, such com-
panies, shall be liable and the city shall be exempt
from liability. The words "Street Railway Com-
panies," as used in this act, shall be taken to mean
and include any persons, companies, corporations,
or associations owning any street railway in any
such city.

neglect of street railway com

panies to pave.

In the event of the refusal or neglect of such Refusal or street railway companies to pave, re-pave or repair when so directed by the Mayor and council, upon the paving or repaving of any street upon which their track is laid the Mayor and council shall have power to pave, re-pave, or repair the same, and the cost and expense of such paving, re-paving or repairing may be collected by levy and sale of any real or personal property of said street railway company, the same as special taxes are collected. Special taxes for the purpose of paying the costs Special taxes, of any such paving, re-paving, macadamizing or repairing of any such street railway, may be levied upon the track including the ties, iron, roadbed and right of way, side tracks and appurtenances, including buildings and real estate belonging to any

upon what

levied.

1

Mortgage.

Collection

by distress.

such company or person and used for the purpose
of such street railway business all as one property,
or upon such part of such tracks, appurtenances, and
property as may be within the district paved, repaved
macadamized or repaired, or any part thereof and
shall be a lien upon the property upon which levied
from the time of the levy until satisfied. No
mortgage conveyance, pledge, transfer or incum-
brance of
any such
such property, of any such company
or person, or any of its rolling stock or personal
property created or suffered by any such company
or party after the time when any street or part

thereof, upon which any such street railway shall

have been laid, shall have been ordered paved, repaved, macadamized or repaired, shall be made or suffered except subject to actual or prospective lien of such special taxes, whether actually levied or not if such levy be in contemplation. The treasurer shall have the power and authority to seize any personal property belonging to such person or company for the satisfaction of any such special taxes when delinquent, and to sell the same upon the same advertisement, and in the same manner as constables are now authorized to sell personal property upon execution at law, but failure so to do shall in nowise affect or impair the lien of the tax or any proceeding allowed by law for the enforcement thereof, the railroad track, or any other property upon which such special taxes shall be levied, or so much thereof as may be necessary, may be sold for the payment of such special taxes in the same manner and with the same effect as real