therefor from the city, under any circumstances, until the tax levied for that purpose shall have been paid to the city or county. Whenever a sidewalk shall be out of repair, and so remain for the space of twentyfour hours, which in the opinion of the superintendents of streets will not cost to exceed the amount of five dollars, in front of any one lot, to repair the same, they shall be authorized, and it is hereby made their duty to cause the same to be immediately repaired; and when the same is completed they shall make out an itemized bill of the cost of such repairs, specitying the lot or block, or piece or parcel of land in front of which said work was done, verified by their oaths, and shall deliver the same to the city clerk; and said clerk shall forthwith present the same to the owner of such lot, piece or parcel of land, if a resident of the city of Waupaca, for payment; and if the owner of such lot, piece or parcel of land shall refuse or neglect to pay the same for ten days, then the clerk shall report the fact to the council, and the council shall thereupon levy a special tax upon said lot, piece or parcel of land, to pay the same, in the same manner as special taxes are levied for the construction of sidewalks. In case the owner of such lot, piece or parcel of land does not reside in the city of Waupaca, the said superintendents shall return said account to the common council, with their certificate stating the fact, and the council shall thereupon levy a special tax to pay the same, in the manner in this section provided.

SECTION 6. Every male inhabitant of the city of Poll tax. Waupaca, over twenty-one years of age, and under sixty, except active members of the fire department, and such as shall be exempted on account of sickness, infirmity, poverty, or other cause, as hereinafter provided, shall pay into the city treasury annually, the sum of one dollar and fifty cents each, as a poll-tax. It shall be the duty of the assessor of the city of Waupaca, during the month of May in each year, to make out duplicate lists of all the persons liable to said tax in the city of Waupaca, and said assessor shall, on the first Monday of June of each year, deliver one of said lists to the city clerk and one to the treasurer of the city of Waupaca. The said treasurer shall thereupon immediately proceed to collect the same; and How collected. all persons liable to pay such tax, who shall not have paid the same after demand, either personal or by written notice left at their usual place of abode, on

or before the first day of July of each year, shall be liable to and pay a penalty of two dollars, together with the cost of prosecution, to be prosecuted for by said treasurer in the name of the city of Waupaca. The process in such case shall be by warrant, and in case judgment shall be rendered against the defendantin such action, and he shall refuse or neglect to pay such judgment, he shall be imprisoned in the county jail not to exceed ten days. The said assessor, in making such list, shall designate the ward in which such person on said list resides, and the treasurer shall credit each ward of the city with the amount thus collected from the inhabitants of such ward. The moneys collected as above shall be kept as a distinct fund, and shall be expended under the direction and supervision of the superintendent of streets of the respective wards, on the repair and improvement of streets of the respective wards in which said tax is paid, and to be drawn out upon itemized accounts of the street commissioners of such wards, certified to by the aldermen of the ward in which said work is done, and audited by the common council. The mayor, assessor and city clerk shail constitute a board to determine the liability of persons to pay such tax; and all persons claiming to be exempt from such tax must apply to said board within twenty days from the time when said lists shall be delivered to the treasurer as aforesaid. The city treasurer shall receive the same fees for collecting said tax as he does for collecting taxes assessed upon real and personal property.

SECTION 7. The superintendents of streets for the ties of superin- respective wards shall, before entering upon the duties of their office, execute to the city a bond in the penal sum of five hundred (500) dollars with two sufficient sureties, to be approved by the council, conditioned for the faithful performance of the duties of their office and for such other duties as may be required of them by the council, and for the proper expenditure of the money which may be collected or come into their hands by virtue of their office. They shall have a general supervision of all streets, subject to the common council; they shall expend the money realized from the poll tax in their respective wards, at such places in each ward as they shall see fit; they shall, on or before the first day of September in each year, report to the council in writing, under oath, a true and correct statement of all moneys received by them, by virtue of this act, and from whom received, and how, where and when expended, and the said superintendents of streets shall be held strictly respons. ible for the full and complete execution of this act so far as the same relates to streets according to the terms thereof, and the council may at any time remove them or any of them from office for neglect of duty, and appoint a competent man in their place. The street superintendents shall receive for their services not more than two dollars for each day actually and necessarily occupied by them in the discharge of their duties.

Letting of con

tract for repair

or construction

SECTION 8. The common council of said city shall have power, and may, in its discretion, by a vote of a majority of all the members, advertise and let to the of streets. lowest responsible bidder, whose bid it shall deem reasonable and proper, the construction of any sidewalk or gutter, or the making or improvement on or along any street or highway in said city limits which shall have been ordered, and levy a tax upon each lot or piece of ground in front of which said sidewalk, gutter, or improvement shall have been ordered and constructed under such contract, sufficient to pay the costs of constructing the same without giving notice requiring the owner or owners of such lot or lots, or pieces of ground to construct the same.

Council to or

der and contract for work

SECTION 9. The common council of the city of Waupaca shall have the power, by an affirinative vote of a majority of all its members, to order and contract for on streets, althe making, grading, pavingand repairing and cleans- leys, etc. ing of streets, and parts of streets, alleys, public grounds, reservoirs, gutters, and sewers in the manner hereinafter mentioned, and direct and control the persons employed therein.

SECTION 10. The costs and expenses of surveying Expenses streets, alleys, sewers, and gutters, and of estimating chargeablo to work thereon, in the execution of any public improvement, shall be chargeable to and payable by the city. The Chargeable to cost and expense of opening, grading or graveling, property. planking, paving or repairing of streets and alleys shall be chargeable to and payable wholly or in part by the lots or land fronting on such street or alley, so that each lot or parcel of land shall pay for work between the front of each lot or parcel of land and the center of such street or alley, or such portion thereof as the common council shall determine. Sewers and gutters may be ordered by the common council, and built at the expense of the lots or parts of lots benefited thereby; and fronting upon the side of the street

Estimate of

along which said sewer or gutter shall be constructed; provided, however, that when sewers or gutters are constructed through alleys, no lots shall be assessed therefor except those situated in the block through which such sewers or gutters may be constructed; and provided further, that in all cases when improvements or work of any kind are chargeable by virtue of this section upon lots benefited, all such improvements across streets, alleys and public grounds shall be made and paid for by the city in proportion to the width of the street, alley, or public ground.

SECTION 11. Whenever the common council shall

expenses to be determine to make any public improvement as anthorized by this chapter, they shall cause to be made an estimate of the whole expenses thereof, and of the amount thereof to be assessed and charged to each lot and parcel of land, and in case of grading, of the number of cubic yards to be filled in or excavated in front of each lot, and the proportion thereof across each street, alley or public ground as aforesaid; and such estimate shall be filed in the office of the city clerk, for the inspection of parties interested, before such work shall be ordered to be done. The common council may authorize the letting of such work by contract to the lowest bidder, at the expense of the lots upon which such work is chargeable in whole or in part, as aforesaid, all bids for doing the same to be approved by the council; and the said council shall have power to reject any and all bids, and may require such contractors to perform such contract within such time and under such conditions, and to give such security for the performance of such work as they shall direct; such contract when approved by the council, to be executed on the part of the city by the mayor and countersigned by the city clerk, notice of the time and place of receiving such bids to be published for ten days in the official paper of said city.. The common council, instead of letting such work by contract to the lowest bidder, may, by an affirmative vote of a majority of the members of the council, order the grading, repairing or improving of any street, or the making of any public improvement to be done directly by and under the supervision of the street superintendent for the proper ward or wards at the uniform expense, in whole or part, of the lots or parcels of land abutting or fronting on such street or public improvement.

SECTION 12. Whenever the general interests of the In case of excity require deep cutting or extraordinary filling in cutting or fillany street and the owners of the lots and lands front- ing. ing on such deep cutting or filling shall deem themselves aggrieved thereby, and shall present to the council in writing that the expenses of such excavation or filling will exceed the proportion that should be justly or equitably charged upon the property assessed therefor, the council shall require the chief of police to summon five freeholders, not residents of the ward, nor interested in said lots or lands, who after being sworn faithfully and impartially to discharge the trust reposed in them, shall examine the premises within five days therefrom, and if [in] their opinion the cost of such work will exceed the amount that should be justly and equitably chargeable upon said premises it shall be their duty to determine what portion of such work shall be chargeable to such lots or parcels of land respectively, and what lots and parcels of land on the street so to be improved will be benefited by such deep cutting or filling, and how much or what portion shall be chargeable to them, and to make report thereof in writing as soon as practicable, but within ten days after such examination to the common council; and such proportion as shall be properly chargeable to the lots or parcels first mentioned, shall be assessed upon and collected from the same in the same manner as herein provided; in case such owners shall not do such work, and the remainder shall be assessed upon the lots benefited by such improvement, in proportion to their respective benefit as determined by said jury, the sum so assessed shall become a lien upon the premises assessed, and shall be collected therefrom, as a special assessment, in the same manner as other special assessments for improvements are collected; provided, that should said Proviso. jury find that said petitioners were not entitled to any division of the expense so assessed upon their lots or parcels of land, then the expense of all proceedings under this section shall be paid by said petitioners, and the common council may require a bond for the payment of the same upon the filing of the petition; provided, also, that the petition of no owner feeling himself aggrieved shall be received unless the same be presented within twenty days after the publication of the notice requiring the same to be done; and provided further, that when it shall appear to the council that any such lands belong to non-residents, in