publication in one newspaper, if there be any published in his county, and if none be published, then by posting notices in three public and conspicuous places upon the street or alley where the improvements are being, or are to be made, that the special taxes for the improvement of street, "or alley," are due and payable, and that if the same are not paid to the said clerk within thirty days from the date of said notice, the law in regard to their collection will be strictly enforced. 932. Duty of clerk regarding special tax-Proviso. SEC. 11. Whenever the said tax is paid to the clerk aforesaid, he shall mark the word "paid," and the date of payment, in the assessment roll, opposite the name of the person, or description of the property liable for such taxes, and shall give a receipt therefor, specifying the amount of the assessment, the amount of the tax, and description of the property assessed, but no clerk of said board shall receive any taxes on real estate, for any portion less than the least subdivision entered on the special assessment roll; provided, always, that an owner of undivided real estate may pay the proportion of the taxes due on his interest therein. 933. Delinquent list. SEC. 12. On the day succeeding the expiration of the thirty days mentioned in section 10 of this act, the clerk shall immediately ascertain the total amount of taxes then delinquent, and shall proceed to make out a list of all persons and property then owing taxes, verified by the oath of him'self or deputy, which list shall be completed within ten days, and shall be known as the "delinquent list." 934. List delivered to district attorney. SEC. 13. The clerk shall within three days after completing said delinquent list, deliver the same to the district or prosecuting attorney of the county, and the said district or prosecuting attorney is hereby authorized and directed, immediately after the expiration of ten days from the time when such delinquent list shall have been delivered to him, to commence suit in the name of the people of the county of in the State of Nevada, against the person so delinquent, and against the real estate and improvements assessed, so delinquent, and against all owners and claimants to the same, known or unknown; such action may be commenced before any justice of the peace or court in the county having jurisdiction thereof, and such jurisdiction shall be determined solely by the amount of delinquent tax sued for, not regarding the location of the property as to the township or district, nor the residence of the person, as to town, township, county, or state. 935. Provisions of revenue law made applicable. SEC. 14. The provisions of the revenue law then in force, for the collection of delinquent taxes for state and county purposes, from the commencement of suit to the final sale of property under execution, and the redemption thereof, inclusive, when not inconsistent with the provisions of this act, are hereby made applicable in all actions for the collection of delinquent taxes mentioned in this act, unless otherwise specially provided for in this act. See secs. 3649-3677. 936. Moneys, how paid over. SEC. 15. All money received or collected by the clerk and district or prosecuting attorney, for taxes mentioned in this act, shall be paid over as directed by the board of county commissioners, and subject to their entire control. 937. Tax to be a lien. SEC. 16. Every tax levied under the provisions or authority of this act is hereby made a lien against the property assessed, which lien shall attach from the date of the assessment, and shall not be satisfied or removed until the taxes are all paid, or the property has absolutely vested in a purchaser under a sale for taxes. 938. Completion of contract. SEC. 17. Whenever the improvement or repairs shall have been completed in accordance with the provisions and terms of the contract heretofore mentioned, it shall be the duty of the board of commissioners to audit and allow the contract price, and order the same to be paid. SEC. 18. For collecting and receiving the taxes, the clerk of the board. shall receive no fees or percentage whatever. An Act to enable the unincorporated cities and towns of the State of Nevada to acquire by construction, purchase or otherwise, sewerage systems, light systems, water systems, or combined water and light systems, or combined water, light and sewerage systems, and to issue bonds for the construction or purchase of the same, and to provide for the fixing and collections of rates for the service thereof and other matters relating thereto. Approved March 23, 1911, 348 940. May acquire or construct public utility systems. 941. Amount of bonds limited. 944. Fund for payment of bonds and interest. board to govern. 947. Further provisions for payment of bonds. 948. Disposition of money received-To go to 949. Act applies to unincorporated towns. 952. Officers responsible. 953. No compensation for services herein. 940. May acquire or construct public utility systems. SECTION 1. Full power and authority is hereby granted to the county commissioners of the several counties in this state acting with regard to the management of the affairs and business of any unincorporated town or city within their respective counties, subject to the provisions of this act, to acquire by construction, purchase or otherwise, sewerage systems, light systems, water systems, combined light and water systems, and combined light, water and sewerage systems, and all such other personal or real property as may be necessary for the installment, use and management thereof, and to issue bonds in payment therefor in the amount and manner herein set forth and prescribed. 941. Amount of bonds limited. SEC. 2. The bonds herein provided for and hereby authorized to be issued of any such city or town shall not at any time exceed the sum or amount designated by the authority authorizing the issuance thereof, as in this act hereinafter provided; said bonds shall be of convenient denominations, not less than fifty dollars nor more than one thousand dollars, and shall bear interest at the rate of not more than six per cent per annum, interest on each bond to be payable annually, beginning on the third Monday of January on the second year after such bonds shall have been issued, and upon the same date in each succeeding year during the life of such bond. The bonds shall be numbered consecutively and have interest coupons attached in such manner that they can be removed upon the payment of the installments of interest without injury to the bonds. The bonds shall be signed by the chairman of the board of county commissioners, acting as a city or town board, and countersigned by the clerk of said board. The bonds shall be distinctly known as sewerage bonds, light bonds, water bonds, water and light bonds, or water, light and sewerage bonds, as appropriate, and the name of the town or city issuing said bonds shall be inserted before the word as designating the character thereof. 942. Special election for bonds. SEC. 3. Before issuing said bonds, the board of county commissioners, acting as such city or town board, shall publish notice for at least three consecutive weeks in some daily newspaper, published in said city or town, calling for a special election by the legally qualified electors of such city or town, to determine whether such bonds shall issue. If there be no daily newspapers published in such city or town, the said notice shall be posted in at least three conspicuous places within the limits of such city or town for three consecutive weeks, and if there be in said town or city a weekly newspaper, or any other newspaper published in said city or town not being a daily newspaper, such notice shall also be published in each issue of said newspaper during the period prescribed herein for the posting of such notice. The notice shall state specifically the amount of the proposed bond issue, the rate of interest the bonds are to bear, time and manner of their payment, and that they are for the construction or purchase, as the case may be, of sewerage system, light system, water system, combined light and water system, or combined sewerage, light and water system, as the case may be. 943. Election, how?conducted. SEC. 4. The board shall cause a sufficient number of ballots to be printed which shall bear the words "Sewerage bonds-Yes," "Sewerage bonds-No" or "Light bonds-Yes," "Light bonds-No" or "Water bonds-Yes," "Water bonds-No" or "Water and light bonds-Yes," "Water and light bonds-No" or "Sewerage, light and water bonds-Yes," "Sewerage, light and water bonds-No," as the case may require, printed thereon in parallel lines, one above the other. The voter will scratch out the word "yes" if opposed to the bonds, or the word "no" if in favor of their issue. The election shall be conducted and the votes canvassed, in all essential particulars as in other city and town elections. If a majority of all the votes cast are in favor of the issue of the bonds, the board of county commissioners, acting as such city or town board, shall proceed at once to issue them as rapidly as needed, in conformity with the provisions of this act. Said board of county commissioners are hereby authorized to sell such bonds or any part thereof as may be necessary, to be sold at not less than their par value; bonds hereby authorized to be issued and sold shall be redeemable in the order of their issuance annually thereafter, according to the time specified therein from the date of their issue respectively. 944. Fund for payment of bonds and interest. SEC. 5. To provide for the payment of the said bonds and the interest thereon, whenever the revenues from the sale of service hereinafter provided for shall be insufficient for that purpose, the board of county commissioners shall at the time of the regular tax levy for the state and county purposes, levy an additional tax upon all real and personal property within the limits of such town or city, sufficient in their judgment to pay the interest upon such bonds annually, as such interest shall become due, and to pay the principal of such bonds as the same shall mature, according to the time designated in such bonds as the maturity thereof respectively. Said taxes shall be assessed and collected the same as other taxes, paid to the county treasurer, and by him placed in a fund to be known as " Sewerage Fund," "Light Fund," "Water and Light Fund," or "Sewerage, Light and Water Fund," with the name of the city or town as the case may be, with the name of the city or town preceding the word designating the character of the bond. The principal upon said bonds shall become due and the said bonds shall mature and be payable in from the date of the issuance thereof respectively. 945. Constructed or purchased, how. -years SEC. 6. All sewerage systems, light systems, water systems, light and water systems, or sewerage, light and water systems, constructed, purchased or otherwise acquired under the provisions of this act, shall be so constructed, purchased or otherwise acquired under the supervision and control of the board of county commissioners, acting as such city or town board. The board of commissioners acting as such town or city board may purchase any sewerage system, light system, water system, water and light system, or sewerage, light and water system theretofore established, or in use, or they may purchase the franchises, rights, privileges and plants thereof from the owners thereof, corporate or private, and improve or extend the same. Or they may advertise for plans and specifications and bids for the construction of any or all of such systems hereby authorized to be acquired, as in cases of other public work. 946. When town is incorporated municipal board to govern. SEC. 7. In all cases wherein such sewerage systems, light systems, water systems, water and light systems, or sewerage, light and water systems, are constructed, or acquired, under the provisions of this act in such unincorporated cities and towns, and such cities and towns are afterwards incorporated, the control and management of such systems shall at once be vested in the municipal governments of such cities and towns. In case such cities and towns shall be incorporated while the work of construction is in progress, the work shall nevertheless be carried on to completion by the board of county commissioners and when completed such system shall be turned over to the city or town government as soon as it shall have been organized and it shall have control and management thereof. In such case it shall then be the duty of such city or town government to provide for the payment of the principal and interest on said bonds, when the revenues from the service of such systems shall be insufficient therefor, by the levy and collection of taxes as herein provided. It shall be the duty of the county treasurer to have the custody of the sewerage, light, water, light and water, or sewerage, light and water funds and to turn such funds over to the city treasurer, immediately upon the qualification of the city treasurer, and the bonds, principal and interest shall then be paid by the city government in all respects as prescribed for their payment by the board of county commissioners acting as city or town boards, as herein provided, and whatever may be the designation of the board of control of such incorporated city or town, it shall succeed to all the powers and privileges heretofore conferred on the board of county commissioners by the provisions of this act. 947. Further provisions for payment of bonds. SEC. 8. For the purpose of further providing for the payment of the principal and interest upon the bonds hereby authorized to be issued at the time and in the manner specified in this act and in such bonds respectively, the board of county commissioners, acting as a town or city board, and the successors of such commissioners, by which it is intended to mean any municipal government of such towns or cities, which may succeed to the control and management of the systems or any of the systems in this act to be acquired, shall have the power and it shall be their duty to fix the rates of service of the or any of the systems acquired under the provisions of this act, to the inhabitants of such towns or cities and to adopt ordinances regulating the manner and use by such inhabitants of the system or any of the systems so acquired, collect the rates so fixed in the manner prescribed by the law of the city for the collection of delinquent taxes or by proceeding in the nature of a civil action, brought in the name of the county commissioners of the county wherein the cause of action arises and to enforce the collections of such rates from the delinquents in the manner provided by the code of civil procedure of this state. 948. Disposition of moneys received, to go to certain funds. SEC. 9. All moneys acquired by the sale of services herein provided for shall be paid to the county treasurer and by him assigned to a fund to be known as the Contingent Light," "Contingent Water," "Contingent Sewerage," "Contingent Water and Light," or "Contingent Sewerage, Water and Light fund of town," inserting before the word "Contingent" the name of the town to which such fund is credited; the contingent expense necessary to the installment, management and control of any system acquired under the provisions of this act shall first be paid out of said fund; the surplus money remaining after the payment of such contingent expenses shall annually thereafter and at the first meeting of the board of commissioners in January of each year thereafter be assigned by the county commissioners to the city as a redemption fund for the payment of the bonds issued under the provisions of this act. No interest shall be paid on said bonds after their maturity. 949. This act applies to unincorporated towns. SEC. 10. The provisions of this act shall apply to any unincorporated city or town within this state, which is now or may hereafter be subject to the provisions of an act of the legislature entitled "An act providing for the government of cities and towns of this state," approved February 26, 1881, and all acts amendatory thereof or supplementary thereto. Secs. 877-893 950. Special election provided for. SEC. 11. It is hereby made the duty of the county commissioners of the several counties of this state to call, hold and provide, in the manner required by law, for a special election as provided for in section 3 of this act, upon a petition signed by electors residing within the city and town, equal in number to at least twenty per cent of the entire vote cast at the last preceding election, held in the town or city in which said special election is to be held. 951. In effect. SEC. 12. This act shall take effect from and after its passage. 952. Officers responsible. SEC. 13. The county treasurer and the city treasurer, as the case may be, shall be responsible on his official bond for all funds which may come into his hands under the provisions of this act. 953. No compensation for services herein. SEC. 14. The county commissioners of the several counties of this state and the treasurers of such counties shall perform all the duties required of them under the provisions of this act, without further compensation than now required by law. An Act providing for the payment of a portion of the moneys collected for county licenses for the sale of liquors into the city treasury of incorporated cities within such county. Approved February 17, 1893, 25 954. Apportionment of license in incorporated towns. SECTION 1. In every county in this state which now has or may hereafter have a duly incorporated city government, it shall be the duty of the license |