Supervision of work.

Certificate to be

fants, or persons laboring under legal disability, who shall not be represented by any agent or guardian, or not benefited by the making of streets in front of such lots or lands to the amount of the costs and expenses thereof, it shall then be the duty of the said council to cause to be summoned a jury as herein provided.

SECTION 13. All work provided for in this chapter shall be done under the supervision of the common council or a committee thereof, and superintendents of streets.

SECTION 14. Whenever any work has been done issued for work under contract as provided in this act, ard the work

done.

shall have been approved by the common council such contractor shall be entitled to a certificate therefor, stating the amount of work done by such contractor, and the nature thereof, and the description of the lot or parcel of land upon which the same is chargeable, which said certificate may be transferred by endorsement thereon; and if the amount is not paid before the time of making out the assessment roll, the same may be filed with the city clerk, and the common council shall order the same assessed upon said lots of land respectively, as a special tax, and to be collected therefrom for the benefit of the holder of said certificate, as other taxes on real estate are collected by virtue of the laws of this state, except that personal property shall not be seized or sold for the payment thereof, and if the notice to do the work required shall have been given as herein prescribed, no informality or error in the proceedings shall invalidate or vitiate such assessment; provided, that in no event where work is ordered to be done at the expense of any lot or parcel of land, shall the city be held responsible for or on account thereof, or for any proceedings for the collection of the pay therefor.

SECTION 15. Nothing in this chapter contained shall be construed as preventing the common council from building any sidewalk, gutter, or repairing the same, or grading or improving any street, or doing any of the work provided for in this chapter, in the whole or in part, at the expense of the city, when in their discretion such work is to benefit the general public more than a small number of the inhabitants of said city; or from doing any of said work by contract or otherwise, or under any other plan or method provided by any general law of this state which can be made applicable thereto.

CHAPTER VII.

FINANCES AND TAXATION.

under control

SECTION 1. All funds in the city treasury, except Funds to be school, state and county funds, shall be under the of council. control of the common council, and shall be drawn out upon the certificate of the mayor, countersigned by the clerk, duly authorized by a vote of the common council, and in no other manner; and all certificates drawn upon the treasurer shall specify the purpose for which they were drawn, and shali be payable generally out of any funds in the treasury belonging to the city.

contracted ex

SECTION 2. No debt shall be contracted against the No debt to be city, or certificates of indebtedness drawn upon the cept by vote of city treasury, unless the same shall be authorized by council. a majority of all the members of the common council, and the vote authorizing the same shall be entered by ayes and noes upon the journal of the council, and no money shall be appropriated for any purpose whatever, except such as is expressly authorized by this act. Forfeitures SECTION 3. All forfeitures and penalties accruing to and penalties the city for a violation of this act, or of any of the to become part ordinances, by-laws, rules and regulations of the city, fund. and all moneys received for licenses, shall be paid into the city treasury, and become part of the general fund, except as otherwise provided by this act.

of general

ject to taxation

SECTION 4. All property, real or personal, within Property subthe city, except such as may be exempt by the laws of this state, shall be subject to annual taxation for the support of the city government and the payment of its debts and liabilities, and the same shall be assessed in the manner hereinafter provided. The assessor elected under this act shall have and possess the same powers that are or may hereafter be conferred upon township assessors, except so far as they may be altered by this act; provided, however, that the common council may prescribe the forin of assessment rolls, and more fully define the duties of assessors, and make such rules and regulations in relation to revising, altering, or perfecting such rolls, as they may from time to time deem advisable.

SECTION 5. The fiscal year of the city of Waupaca Levy of taxes. shall commence on the first day of September, on which day, or within thirty days thereafter, the common council shall, by resolution, determine what

For general purposes.

For highway purposes.

amount of money, including the estimated resources of the city, not derived from direct taxation, for the year there next ensuing, will be required for general city purposes during the year, and the common council shall thereupon be empowered to levy and shall by resolution levy a tax for general city purposes, not exceeding in amount one per centum of the assessed value of real and personal property of the city for that year. The common council shall also, in the month of September of each and every year, determine and levy the amount of highway tax in said city for the ensuing year, for the purpose of constructing and repairing streets, highways and bridges in said city, which amount shall not exceed five (5) mills on the dollar upon all taxable property of said city, as the same shall appear by the last assessment roll, which shall be collected in the same manner as the general taxes of said city are collected. The city treasurer shall credit each ward in said city with the amount of highway tax collected by him therein, and all the moneys so collected shall be expended on streets and highways in the wards where collected, under the direction of the street commissioner therein, unless the common council shall otherwise order and direct. The bridges shall be built and maintained by the city For payment at large. The common council shall have power to levy a tax upon the assessment roll, equal in amount to the interest for one year, not otherwise provided for, upon all bonds lawfully issued by the city of Waupaca; and no such special tax shall be used or applied for any other purpose whatever. No city order of any kind shall be received in payment of school or school-house tax, but the same shall be paid in money, and shall be paid over by the city treasurer to the treasurer of the school boards entitled thereto. upon the order of the proper officers thereof. All resolutions for the purpose of levying a tax shall require for their passage an affirmative vote of a majority of all the members of the common council.

of city bonds.

Taxes levied to be lien on property.

SECTION 6. All taxes or assessments, general or special, levied under this act, shall be and remain a lien upon the lands and tenements upon which they may be assessed, from the date of the warrant for the collection thereof until such taxes shall be paid, and no sale or transfer of such real property shall affect such lien. Any personal property belonging to the person taxed may be taken and sold for the payment of taxes upon personal property.

1

be laid

SECTION 7. Before the annual meeting of the board Assessment of supervisors of the county of Waupaca, and by the before county time required by the laws of the state for the return board. of assessments from the several towns, the city clerk shall transmit a copy of the assessment roll to the county clerk of said county, who shall lay the same before said board at their annual meeting.

assessment

SECTION 8. The board of supervisors of Waupaca City to be regarded as town county shall have the right to regard the city of Wau- in equalizing paca as a town, in equalizing the assessment rolls of roll. the several towns in said county as provided by law, but in such equalization shall consider the assessment roll of said city as an entire roll, and shall not change the relative valuation of the different wards.

regard to divi

SECTION 9. The board of supervisors may levy a tax Tax may be or taxes, as now is or may hereafter be provided by levied without law in relation to towns, but shall proceed therein sion of city without regard to the division of the city into wards, into wards. and shall cause the amount of taxes so levied to be certified to by the city clerk in the manner provided by law in relation to towns or town clerks; and in all transactions with the board of supervisors of said county, said city shall be regarded as a town, except as herein otherwise provided.

clerk upon

SECTION 10. Upon receiving the statement of the Duty of city amount of taxes so levied, the city clerk shall make receiving stateout upon the assessment roll, in a column left for that ment of taxes. purpose, or upon a copy thereof, a complete statement of the several amounts of taxes levied for the state, county, city or other purposes, and all special taxes levied by the common council since the making out of the last annual tax list, in such separate columns as may be necessary, with the total footing carried out opposite each tract or lot of land or person named therein, which statement shall be preserved by said clerk as a record in his office, and shall have the same legal force and effect as the records of the common council. The said city clerk may calculate the state, county and city taxes together, and carry the amount thereof into one column, but in such case he shall specify the per centum upon one dollar of valuation of state tax, county tax and city tax separately, in his warrant to the treasurer for the collection of such taxes.

SECTION 11. The tax list made out and preserved Tax list to be as aforesaid shall be prima facie evidence in every court of record in this state that every act or thing required by law to be done, relating to assessing or

Duplicate tax

list.

Duty of city treasurer.

Return of delinquent taxes.

Sale of delinquent lands.

levying taxes, from the election of the officers to the completion of the tax list, inclusive, has been done regularly, correctly and as required by law.

SECTION 12. Immediately after making out the tax list aforesaid, the clerk shall make out a duplicate copy thereof, to which shall be appended a warrant, signed by the mayor and clerk, and sealed with the corporate seal of said city, directed to the treasurer, requiring and commanding him to collect the taxes and assessments specified in said duplicate copy of the tax list, in the manner provided by law; and the said clerk shall, on or before the second Monday of December of the said year, or as soon thereafter as practicable, deliver the same to the city treasurer for collection, and make a record of said delivery on the tax list preserved in his office.

SECTION 13. The city treasurer, upon the receipt of such duplicate copy of the tax list, shall proceed to collect the same in like manner, and shall have like powers and be subject to like requirements, liabilities and restrictions as town treasurers, except as otherwise provided in this act. The city treasurer shall receive one per centum fees upon all taxes paid to him before the first day of January, and three per centum fees upon all taxes collected after that time, to be added to the amount of taxes and collected with the same, and two per centum upon all other moneys paid into the treasury, which shall be in full for all services performed by said treasurer under this act or the ordinances of the city.

SECTION 14. On or before the fifteenth day of February in each year, unless the time be extended as provided by law, the city treasurer shall make out and return to the treasurer of Waupaca county, a list of all lands, lots and personal property upon which taxes have not been paid, and shall also settle with and pay over ali moneys properly payable to said county treasurer, in like manner as now is or may hereafter be required of town treasurers; and all the provisions of sections eighty-one to eightyseven, inclusive, of chapter eighteen, of the revised statutes, as modified by acts amendatory thereof, shall extend to and may be enforced to collect any delinquent personal property tax, of whatever year, now due to said city.

SECTION 15. The county treasurer shall sell all delinquent lands and lots returned from the city of