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taxes.

be copied in a book provided for that purpose, setting opposite to each tract of land and to each person named under proper columns, such sum or sums as may be levied apon such lot or lots or against such person. The different per centages for the several funds, (except the ward funds and benefits and damages by special assessments) may be carried out on said roll in one separate column. The said copy shall be designated the tax list, and to it shall be appended a warrant signed by the mayor and comptroller, directed to the city treasur. er, requiring and commanding him to collect the taxes and assessments on said list.

SECTION 13. Such tax list before being delivered To be comto the treasurer shall be compared by the comptroller with the assessment roll as confirmed. To it he shall aprend bis certificate that the same has been so compared by him, and that said assessment roll, and the whole thereof, has been copied into such tax list, and the tax list when so certified shall be prima facie evidence in any court in this state.

SECTION 14. Upon the receipt of any tax list by Collection of the treasurer, it shall be his duty to give public notice, in a newspaper published in said city, that such tax list (describing for what purpose said tax or taxes are levied) has been committed to him for collection, and that he will receive payment for taxes at his office for the term of ten days next ensuing said notice; and all persons paying taxes during said time shall be entitled to a dis. count of two per centum upon the amount paid. If the taxes are not paid within the said time he may tben proceed to collect the same by distress and sale of goods and chattels of the person charged, giving at least six days' notice of the time and place of sale, by posting up not le-s than three notices in as many public places in said city, or by returning a delinquent list to the county treasurer, as herein provided, and in every other manner shall proceed to enforce the collection of tases in the manner specified by the laws of this state for the collection of taxes; and if such taxes shall Dot be paid or collected in consequence of the neglect or delay of the treasurer, the common council may sue for and recover the amount thereof from the treasurer and his sureties : provided, that the common council shall bave authority to extend the warrant for the col

Return of delinquent taxes.

lection of taxes not exceeding sixty days from the date of such extension, with the two per cent discount.

SECTION 15. In case no goods or chattels shall be found out of which to collect the taxes on any lot or lots, or other pieces of land or property, it shall be his duty to make out a list of all the property and taxes remaining unpaid at the time required by the laws of this state next succeeding the date of his tax-list and warrant, and the list so made, with his affidavit thereto attached, stating that the taxes therein contained had not been collected, and that he had been unable to find goods and chattels out of which to collect the taxes, shall be called the delinquent list, and it shall be his duty to deliver such delinquent list to the treasurer of the county of Fond du Lac at such time as is required by law; and he shall at the same time pay over to the said county treasurer all moneys collected by him belonging to the county of Fond du Lac and all taxes belonging to the state of Wisconsin, in the same manner as required by law of town treas

urers. Payment of cer

SECTION 16. The city treasurer shall pay to the tain taxes to county trea county treasurer, in legal money, the state tax, county

and county school tax, and all other taxes belonging to the county, within the special time prescribed by the statutes of this state, as required of town treas

urers. Payment of de SECTION 17. It shall be the duty of the county linquent taxes to city trea treasurer of the county of Fond du Lac, and he is

bereby required, when lots, tracts, pieces or parcels of land have been returned by said city treasurer as de linquent for any general tax of the state, or for any tax or assessment authorized under the provisions of this act, immediately after the sale of said delinquent lots, tracts, pieces or parcels of land by bim, to pay said city treasurer the amount which may have been returned delinquent, belonging to said city, either in cash or in certificates of sale of said lots, tracts, pieces

or parcels of land so returned as delinquent. Errors not to SECTION 18. All the directions hereby given for the vitiate tax.

assessment of lands and the levying and collection of taxes and assessments, shall be deemed only directory, and no error or informality in the proceedings of any of the officers intrusted with the same, not affecting

surer.

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taxes.

boats, vessels, scows, rafts, timber, lumber, merchan. dise or any other materials or substances whatever, and

the substantial justice of the tax itself, shall vitiate or in any way affect the validity of the tax so assessed.

SECTION 19. In all cases when by the provisions Collection o of this act, any charge or assessment shall be carried out on the tax-list in a separate column or columns opposite the lot or tract upon which the same may be a lien, the treasurer shall collect or do all other acts in regard thereto in the same manner as in the collection of other taxes.

SECTION 20. In case any local tax or assessment Re-assessment lo any local improvement shall be void or have failed of taxes. for want of jurisdiction, or for any irregularity in the levying or assessing thereof, the common council shall bave power, and it shall be their duty to cause the same to be re-assessed in a proper manner; it any person shall have paid on the former assessment, the same shall be credited, or in case the payment exceed the amount re-assessed, the surplus shall be refunded. In case any amount assessed for local improvement at any time shall be insufficient to defray the expense of sach improvement, the common council shall cause to be assessed the amount which the actual expense thereof exceeds the amount first assessed, to be asBersed in like manner as other assessments of a like

CHAPTER XII.

PUBLIC IMPROVEMENTS. SECTION 1. The common council shall have power Power of coan. from time to time to lay out public walks, streets, improvements. allers

, lates and highways, and extend, alter, widen, contract, straighten or otherwise improve the same, and to purchase and lay out public parks, squares or grounds, and to improve the same; to widen, deepen, straighten, dredge, cleanse out and otherwise improve of change the current or channel of the Fond du Lac river or either of its branches, or any and all of the rivers, creeks or streams within the city limits, or any

The common council shall also, within the city limits, have full power and authority over al barbors

, basins, slips, wharves, docks, piers and other places for landing, fastening and mooring

Datore.

part or parts of the same.

To be exercised only upon petition.

also full power and authority over all gutters, drains, sewers, sloughs or wet places; to widen, deepen, drain, dredge or otherwise improve the same, and make such other slips, basins, wharves, docks, piers, and landing places for mooring, landing, securing and fastening such boats, vessels, scows, rafts, timber, lumber and merchandise; to construct at the expense of the city such reservoirs as may be necessary, and to make such other sewers and drains as they shall deem necessary for the health and business interests of the city.

SECTION 2. No such authority as mentioned in section one of this chapter shall be exercised by the common council, unless a petition signed by at least twenty-five or more resident freeholders of said city, particularly describing the improvement desired to be made, shall be presented to the common council; and if said petition shall represent that it is necessary to take private property for public use against the consent of the owner, such lands proposed to be taken shall be particularly described in said petition, together with the names and residences of the owners thereof, and such proceedings shall be had as is hereinafter provided. If by said petition it shall appear that it is not necessary to take private property for public use against the consent of the owners, the same shall be made by the passage of an ordinance to that effect,

after publication of two weeks. Notice of pro SECTION 3. If such petition shall represent that it posed improve

is necessary to take private property for public use published.

against the consent of the owner, and such petition shall be granted by the common council, the city clerk shall thereupon cause notice to be given to the owner or occupant of such lands proposed to be taken, describing the lands or premises proposed to be taken, by publication in the official paper of the city for two successive weeks, at least once in each week. Such notice shall state that on a certain day, therein to be named, not less than ten days from the expiration of such notice, as the case may be, application will be made to the judge of the county court of Fond du Lac county for the appointment of twelve jurors to view said premises and to determine whether it will be necessary or expedient to take the same for the purposes specified in said peti

tion. Appointment SECTION 4. Upon the presentation of such petition

ments to be

of jarors to de

and proof of the publication of such notice furnished termine neces

sity of taking by the city clerk, the said judge shall, upon the day lands. mentioned in said notice, appoint twelve reputable, disinterested freeholders, residents of the city, who are in no wise of kin to any person who has an interest therein, to serve as jurors. Tbe said judge shall issue his precept directed to said jurors, requiring them to appear before him at a day therein mentioned, and jurors shall be severally sworn to perform their duty in the premises to the best of their ability ; that they are in no way interested or of kin to any one interested in said petition, and that they are resident freeholders of the city of Fond du Lac.

SECTION 5. The jury after being duly sworn, shall Jren toeriewa immediately view the premises mentioned in said pe report. tition, and the foreman of such jury shall administer oaths to witnesses, and hear proofs, if any are produced in relation thereto: and if such jury shall agree they shall make immediate returns thereof in writing to the common council, whether or not in their judgment it is necessary to make such improvement, and whether it is Decessary to take said property for the purposes speci. fed in said petition; and if such jury shall not agree, Lew precepts may be issued by the said judge until a jury shall agree.

ŠECTION 6. Should the jurors report that it is ne. Il land necescessary to take such premises, and that it will be neces. sioners to apsary ty take private property against the consent of the to be appointed owder, the common council shall make an order confirning the return of the jury, and shall, in said order, appoilt three disinterested freeholders of the city as commissioners, whose duty it shall be to view and amice the premises mentioned in said petition, and ascertain and appraise the costs, expenses and damages to be paid to the owner or owners of the property proposed to be taken, and also what lands or premises will be benefited by such taking, and to assess and return within a time to be specified by the common council in said order, the amount of such damages and benefits so assessed. SECTION 7. If there should be any building stand. In case build

on . icg in whole or in part upon the land so to be taken, the commissioners before proceeding to take their assessmen!, sball first estimate and determine the whole value of such building to the owner, aside from the

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