in this state be and the same is hereby changed to "judge of the police court." [Laws 1891, p. 50.

SEC. 8. Duties not to be affected.-Nothing in this act shall be construed to in any manner affect the duties or powers of said city recorder, but the same shall be performed and be retained by said judge of the police court. [Laws 1891, p. 50.

SEC. 9. When justice may act.-In case of the sickness or absence from the city of the city recorder [judge of the police court,] some justice of the peace, resident within the city, to be designated by said recorder [judge of the police court,] or upon his failure to designate, then by the mayor, shall perform the duties of recorder [judge of the police court,] and judgments rendered by such justice, so acting, shall have the same force and effect as the judgments of the recorder [judge of the police court.] [R. S. 1889, Sec. 1441.

SEC. 10. Tenure of present incumbents. — All persons now in office in said city shall hold their offices until their successors are elected or appointed and qualified, as herein provided. [R. S. 1889, Sec. 1442.

SEC. 11. City to give bond on appeal.-Such city, in taking an appeal or prosecuting a writ of error in any judicial proceeding, shall give bonds, as required by law; but it is hereby released from the obligations of law to furnish security therefor. All such bonds shall be executed by the mayor, and shall be taken in all courts of this state as a full compliance with the law in such cases, and all acts and parts of acts inconsistent with this provision are hereby repealed. In all actions brought by or against such city, the inhabitants of the city may be jurors or witnesses, if otherwise competent and qualified. [R. S. 1889, Sec. 1443.

SEC. 12. Gambling and bawdy houses prohibited -penalty.--Every person who shall set up or keep a common gaming house, or bawdy house or brothel or house of assigna

tion, shall, on conviction, be adjudged guilty of a misdemeanor and punished by a fine not less than two hundred nor exceeding one thousand dollars; and it shall not be lawful for any county, township, city or town in this state, directly or indirectly, to license, regulate or place under the sanction of law gambling or gaming houses, bawdy houses or brothels, or houses of ill fame or assignation, under any pretenses whatever. [R. S. 1889, Sec. 3811.

ARTICLE XXXII.

REFERENCE TO LAWS AFFECTING CITIES OF THE SECOND
CLASS, BUT NOT CONTAINED IN THE GENERAL
LAW GOVERNING SUCH CITIES.

SECTION 1. Revenue derived from railroad property. All railroads and all other property, real, personal or mixed, owned, hired or leased by any railroad or corporation in this state, is subject to taxation for state, county or other municipal or local purposes, and taxes levid thereon shall be levied in the manner hereinafter set forth. [R. S. 1889, Sec. 7717.

SEC. 2.

President or chief officer to furnish statement.-It is the duty of the president or rather chief

officer of a railroad company to furnish, on or before the first day of January in each year, to the state auditor, a statement setting out in detail the total length of the road so far as completed, and the length of double or side tracks, with depots, water tanks and turn tables, the length of such road, double or side tracks, in each county, municipal township, incorporated city, town or village through or in which it is located; the total number of engines and cars of every kind and description, including all palace or sleeping cars, passenger and freight cars, and all other movable property owned, used or leased by them, on the first day of June in each year, and all actual cash value thereof. [R. S. 1889, Sec. 7718.

SEC. 3. Board to make apportionment.- The board of equalization is required to apportion the aggregate value of all property herein before specified, to each county, municipal township, city or incorporated town in which such road is located, according to the ratio which the number of miles of such road completed in such county, municipal township, city or incorporated town bears to the whole length of such road in the state; and in case the road shall be consolidated with another road which is exempt from taxation, that portion of the road which is liable to taxation shall be assessed, etc. [R. S. 1889, Sec. 7725.

SEC. 4. State auditor must certify assessment. -It is the duty of state auditor to certify to the county court the assessment of all such railroad property as adjusted, equalized, assessed and apportioned, to the county, city, town, village and municipal township; which certificate is prima facie evidence of the facts therein set forth, etc. [R. S. 1889, Sec. 7727.

SEC. 5. Local property, how assessed.-All property, real, personal, or mixed, including lands, machine and workshops, round houses, warehouses and other buildings, goods, chattels and office furniture of whatever kind, owned or controlled by any railroad company or corporation in this

state not herein before specified, shall be assessed by the proper assessors in the several counties, cities, incorporated towns and villages wherein such property is located, under the general revenue laws of the state, and the municipal laws regulating the assessments of other local property in such counties, cities, incorporated towns and villages respectively; but the taxes on the property so assessed shall be levied and collected according to the provisions of this article. [R. S. 1889, Art. 8, Sec. 7728.

SEC. 6. Officer must furnish statement.-For the purpose of carrying out the provisions of the preceding section, the president or other chief officer is required to furnish to the county clerk a separate statement under oath for the benefit of county and other local assessors, specifically describing the property of the company which is not included in the returns to the state auditor and county clerks, etc. [R. S. 1889, Sec. 7729.

SEC. 7. Local assessments and rate returned to county court.-It shall be the duty of each city or town council, board of aldermen or board of trustees, as the case may be, of every city or incorporated town or village, wherein any railroad property is located, on or before the tenth day of August of each year, to certify to the county courts of their respective counties a statement of the assessments made in pursuance of section 7728, and also the rate per cent levied by such city or incorporated town or village on all property therein for municipal purposes for that year. [R. S. 1889, Sec. 7730. Amended Laws 1891, p. 194.

SEC. 8. County court to levy the tax. It is the duty of the county court to ascertain and levy the taxes for state, county, municipal township, city, incorporated town and village and school purposes, etc., on the railroad property at the same rate as may be levied on other property, and also for omitted years, etc., at the rate that was levied upon other

property for such years, but the levy cannot exceed the constitutional limit. [R. S. 1889, Sec. 7731.

SEC. 9. Clerk to extend taxes. Within ten days after the county court has levied the taxes on railroad property, the county clerk must extend the same on a separate tax book, to be known as the railroad tax book, stating the amount of state, county, municipal, city, town or village school taxes, etc., separately. [R. S. 1889, Sec. 7733.

SEC. 10. Taxes are due, when.-And all taxes due to the county or state, and all taxes due cities, incorporated towns, villages, municipal townships and school districts, are due and payable to the county collector on the first day of September of the year for which the same were levied. [R. S. 1889, Sec. 7736. Amended Laws 1891, p. 194.

SEC. 11. Back tax book. Within thirty days after the settlement of the collector of the county, etc., in cities, the register, city clerk or other proper officer, must make in a "back tax book," a correct list, in numerical order of all town lots on which back taxes shall be due such city, etc., etc. When completed it must be delivered to the proper collector, who must give a receipt therefor. In cities the back tax book must be made out in alphabetical order, etc. [R. S. 1889, Sec. 7679.

SEC. 12. Reporting lands delinquent.-Any collector who shall fail to make true return of all real estate on which taxes have been paid is liable for all damages, etc., including attorney's fees, etc. [R. S. 1889, Sec. 7646.

SEC. 13. Appellate jurisdiction.--The criminal court in Buchanan county has exclusive appellate jurisdiction in all cases instituted for the violation of the municipal ordinances of any city or town in said county. [R. S. 1889, p. 2209, Sec. 7.

SEC. 14. Coal oil inspector.-The governor must appoint for the city of St. Joseph an inspector of petroleum