Return of delinquent taxes. Payment of certain taxes to County treasurer. Payment of delinquent taxes to city trea surer. Errors not to vitiate tax. lection of taxes not exceeding sixty days from the date SECTION 15. In case no goods or chattels shall be urers. SECTION 16. The city treasurer shall pay to the 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. SECTION 17. It shall be the duty of the county treasurer of the county of Fond du Lac, and he is hereby required, when lots, tracts, pieces or parcels of land have been returned by said city treasurer as delinquent 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 him, 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. SECTION 18. All the directions hereby given for the 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 taxes. 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 in 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 have power, and it shall be their duty to cause the same to be re-assessed in a proper manner; if 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. case any amount assessed for local improvement at any time shall be insufficient to defray the expense of such improvement, the common council shall cause to be assessed the amount which the actual expense thereof exceeds the amount first assessed, to be assessed in like manner as other assessments of a like nature. CHAPTER XII. PUBLIC IMPROVEMENTS. cil in making SECTION 1. The common council shall have power Power of counfrom time to time to lay out public walks, streets, improvements. alleys, lanes 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 or 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 part or parts of the same. The common council shall also, within the city limits, have full power and authority over all harbors, basins, slips, wharves, docks, piers and other places for landing, fastening and mooring boats, vessels, scows, rafts, timber, lumber, merchandise or any other materials or substances whatever, and To be exercised only upon petition. Notice of proposed improvements to be published. Appointment 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. SECTION 3. If such petition shall represent that it is necessary to take private property for public use 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 oc cupant 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 petition. SECTION 4. Upon the presentation of such petition sity of taking and proof of the publication of such notice furnished termine necesby 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. The 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. premises and SECTION 5. The jury after being duly sworn, shall Jury to view 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 necessary to take said property for the purposes specifed in said petition; and if such jury shall not agree, new precepts may be issued by the said judge until a jury shall agree. SECTION 6. Should the jurors report that it is ne. If land necessary, commiscessary to take such premises, and that it will be neces- sioners to appraise damages sary to take private property against the consent of the to be appointed owner, the common council shall make an order confirming the return of the jury, and shall, in said order, appoint three disinterested freeholders of the city as commissioners, whose duty it shall be to view and examine 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. ing be on land. SECTION 7. If there should be any building stand. In case building in whole or in part upon the land so to be taken, the commissioners before proceeding to take their assessment, shall first estimate and determine the whole value of such building to the owner, aside from the mination. What to require. value of the land and the injury to him in having such building taken from him, and, secondly, the value of such building to remove. Notice of deter- SECTION 8. At least ten days' personal notice of such determination shall be given to the owner or his agent, if known and a resident of the city, or left at his usual place of abode. If not known, or a nonresident, notice to all persons interested shall be given by publication in the official paper for two successive weeks. Such notice shall specify the building and the award of the commissioners. It shall also require the parties interested to appear on a day to be therein mentioned, or give notice of their election to the common council, either to accept the award of the commissioners, and allow such building to be taken with the land appropriated, or their intention to remove such building, at the rate set thereon by the commissioners to remove the same. If the owner shall agree to remove such building, he shall have such reasonable time for that purpose as the common council may allow. If owner refuse to take building at price fixed. Appraisal of damages and benefits. SECTION 9. If the owner refuse to take the building at the value to remove, or fail to give notice of his election as aforesaid within the time prescribed, the common council shall have power to direct the sale of such building at public auction, for cash, giving ten days' notice of such sale. The proceeds shall be paid to the owner or deposited to his use, after deducting all the costs of the sale. SECTION 10. The said commissioners within the time limited shall view and examine the premises proposed to be taken, and all such premises as will in their judgment be injured or benefitted thereby. They shall give notice by at least two weeks' publication in the official paper of the time and place at which they will meet to hear any proofs, allegations, or the testimony of any persons interested therein, and they may adjourn from time to time, as they may regard reasonable, and within the time limited in their order of appointment. After hearing all such testimony as may be offered, (which shall be reduced to writing by one of said commissioners), they shall proceed to make their assessment, and to determine and appraise to the owner or owners the value of the real estate so proposed to be taken, and the injury arising to them |