same month in each year, deliver to the town clerk of the town in which the said village is situated a certified copy, under his hand and the corporate seal of said village, of all resolutions of the said president and trustees determining the amount of general tax to be levied and assessed for the current year, together with a description of the territory included within the corporate limits of the said village.

SECTION 8. The town clerk or other proper officer of the town in which the said village is situated, shall assess, apportion and carry out such corporation taxes. pro rata, according to the valuation upon all the real and personal property within the corporate limits of said village, in a separate column in the tax and assess· ment roll of his town next thereafter issued and delivered to the town treasurer of his town for collection, on the same property and in the same manner as he shall assess, apportion and carry out town, county and state taxes; and in case such corporation taxes shall not be assessed, apportioned and carried out in the same year in which it shall have been levied, as herein provided, it shall or may be so assessed and collected in that or any succeeding year. The said corporation taxes shall be in all respects collected or returned delinquent in the same manner and by the same person as town, county and state taxes are collected by law, and when collected shall be paid over by any officer collecting or receiving the same to the treasurer of the said village upon the order of the president and clerk thereof. Any officer or other person who shall refuse on demand to pay over any such corporate taxes when collected or received by him in any manner to such village treasurer, shall be liable to an action therefor, with twenty per cent. damages added thereto, to be sued for and recovered in the corporate name of said village, both against such defaulting officer or other person and his sureties.

SECTION 9. The town assessor of the town, or other proper officer, in which said village is situated, in assessing the taxable property of said town in each year, shall assess the taxable property, real and personal, within the corporate limits of said village, in one continuous part of his assessment roll and foot up the valuation of all the items of property assessed and valued by him within said limits.

posing penalty

full board.

SECTION 10. No ordinance, rule, regulation or by- Ordinances imlaw shall be passed, altered, amended or repealed by must be passed the president and trustees containing a penalty or for- by majority of feit ure for its violation or non-observance, except by a vote of a majority of the entire board of trustees, including the president, to be taken by yeas and nays, and entered on their records. Every such ordinance, rule, regulation or by-law may contain a clause imposing a penalty or forfeiture for the violation or non-observance of the same: provided, that no such penalty or forfeiture shall exceed twenty-five dollars for any one. offense; and provided, further, that any such offender shall be liable in damages to any person or persons injured or damaged by such offense. No such ordinance, rule, regulation or by-law shall take effect until the same shall have been published in some weekly newspaper printed in said village at least ten days, if there shall be one published therein, if not then by posting up the same in three or more public places in said village, by the clerk thereof for the same length of time; and the affidavit of such publication, made by the prin ter or foreman in the office of such newspaper, annexed thereto, in case the same shall be so published or the affidavit of such posting made by the village clerk annexed thereto in case the same shall be so posted, shall be sufficient evidence of the publication and promulgation of such ordinance, rule, regulation or by-law in all courts and places; and within ten days after such publication,the same, with the affidavit thereto attached, shall be recorded by the village clerk, which record shall also be sufficient evidence of the passage and publication of such ordinance, rule, regulation or by-laws in all courts and places.

village.

SECTION 11. Suits may be instituted and prosecuted suits prosecu to final judgment before any justice of the peace of the ed in name of county in which the said village is situated, in the corporate name of said village, upon the written compliant of any person competent to bring a suit in his or her own name, without being required to give security for the costs in any such action, to recover any penalty or sum of money or forfeiture under this act, or any ordinance, rule, regulation or by-law made in pursuance thereof, and it shall especially be the duty of the president and each and every trustee of this corporation to so institute and prosecute such suits for each and

Village may appeal.

every violation or disobedience of the same which shall
come to his or their knowledge; and the first process
may be either a summons or a warrant, and it shall be
sufficient without setting forth the special matter, to
state or refer to generally, in such complaint, the
clause or section of this act, or the ordinance, rule, regu-
lation or by-law under which the action is brought, and
such complaint shall be deemed the declaration in the
suit. The defendant may plead the general issue
thereto, and give the special matter in evidence under
such plea, and a printed copy of an ordinance, rule,
regulation or by-law, published in a newspaper or pam-
phlet by authority of the board of trustees, shall be
prima facie evidence of the passage and publication of
the same.
In case of conviction under the provis-
ions of this section, judgment shall be rendered against
the defendant or defendants for the fine and the costs
of suit. Every such defendent or defendants shall have
the same right of appeal as upon judgments in criminal
cases before justices of the peace. Every execution
issued upon any such judgment, shall contain a clause
directing, in the event of the non-payment of the judg
ment, the imprisonment of the dafendant or defend-
ants in the common jail of the county, there to remain
until the said fine and costs shall be paid, or he, (she or
they, as the case may be), be thence discharged by due
coruse of law, for which purpose the said village shall
have the use of the said common jail of the county for
the imprisonment of any person liable to be imprisoned;
and all such persons committed to said jail, shall be un-
der the charge of the sheriff of said county, and shall be
kept by him the same as other prisoners. In no case
arising under the provisions of this section, shall judg-
ment be rendered against said village for costs, but it
shall be liable for costs to the same extent that the state
is liable for costs in criminal cases, and no more. All
fines, penalties and forfeitures when collected, shall
be paid into the treasury of said village for its use.

SECTION 12. In every case when a judgment shall be obtained against the said village for any debt, damages or costs, the said village shall have the same right of appeal or to a writ of error as individuals have, but in no case shall execution be issued on any such judgment, but if not paid the same may be enforced and collected in the same manner as judgments obtained

competency.

against towns are or may be enforced and collected according to law. SECTION 13. No person shall be an incompetent Not to work in judge, justice, juror or witness by reason of his or her being an inhabitant of said village, in any action or proceeding in which the said village is a party or interested.

be served.

SECTION 14. When any suit or action has been How process to commenced against the said village, the service of process in such case may be made by leaving a copy of the process, duly certified by the proper officer with the president, or at his residence with one of his family of suitable age and discretion, and it shall be the duty of the president, forthwith to inform the trustees thereof, or to take such other proceedings as by the ordinances or resolution of the president and trustees may have been in such cases provided. SECTION 15. Whenever a majority of all the own. Sidewalks, how ers of real estate and lots and parts of lots bordering on or side of a street or part of a street not less than sixteen rods in length, shall desire to have a sidewalk built or repaired, the application for that purpose shall be made to the president and trustees by such owners in writing, and thereupon the president and trustees may proceed to order such sidewalk to be constructed or repaired.

built and re

paired.

SECTION 16. Sidewalks shall be constructed upon As to grade. the proper established grade in said village, of such width, in such manner, of such materials and in such time as the president and trustees, by resolution, ordinance or order shall direct, by the owner or owners of any lot or piece or parcel of ground in front or adjoining to which such sidewalk shall be ordered, and if the owner or owners of any such lot or piece of ground shali neglect or refuse to construct such sidewalk as aforesaid, the president and trustees may cause the same to be done at the expense of such owner or own

ers.

The contract for the construction' of any such contracts let to sidewalk shall be let to the lowest bidder, and notice lowest bidder. shall be given by publication in the same paper in which the ordinances and regulations of said village are published, at least three consecutive weeks, of the time, place and manner of securing such bids. The president and trustees shall levy a special tax upon each lot or parcel of ground in front of which any side18-P. & L LAWS

Notice of tax

for streets and sidewalks.

walk shall be constructed by contract, sufficient to pay the cost of constructing the same: provided, that no such contract shall be let until sixty days after notice shall have been given to such owner or owners of the ordinance, resolution or order requiring the construction of such sidewalk by the publication of the same for at least three consecutive weeks in the paper before mentioned.

SECTION 17. Whenever the president and trustees shall levy any tax for the purpose of grading, paving or otherwise improving any street, or for building sidewalks, or for any other special purpose, they shall make out and deliver to the street commissioner who may be appointed by them, a statement of such tax to be collected and expended, and a list of persons, and a description of the property taxed; and thereupon the street commissioner shall notify the person or persons named in such tax list, by publishing a notice in some public newspaper published in said village, or by causing such notice to be posted up in three public places in said village, and shall specify in such notice not less than twenty days nor more than sixty days from the date thereof, when the persons charged with taxes in such list may pay their taxes in labor, materials or money; and the persons charged with such taxes may within such time and at such place as may be required by such street commissioner, pay their taxes in labor or materials: provided, the labor and materials offered in payment for such taxes are suitable, and such as may be required by said street commissioner. And at the expiration of sixty days from the time such street commissioner shall have received said tax list, he shall return the same to the president and trustees, accompanied by a statement, verified by his affidavit subscribed thereto, showing the amount of taxes collected in labor and materials, and the amount collected in money, and the manner in which such money has been expended; also a statement of the taxes which remain unpaid, and the names of the persons, and a description of all parcels of real estate and lots to which such unpaid taxes stand charged; and the clerk of said village shall make out a certified copy thereof and deliver the same to the town clerk of the town in which said village is situated, who shall in making out the duplicate tax and assessment roll of such town, next there