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the appellate court shall put such case upon the docket for hearing at the next term of that court after the appeal is allowed. No error or defect not affecting the rights of the appellant shall work a reversal of the judgment. [R. S. 1889, Sec. 1418.

SEC. 12. Proceedings to conform to practice in civil cases.--The proceedings herein shall, in all respects not herein provided for, conform as near as may be to the practice and procedure in civil cases, including the sale under execution and the making of deeds to purchasers. [R. S. 1889, Sec. 1419.

SEC. 13. Grading may be commenced, when. If the verdict or report of the commissioners shall declare that no damage will result to private property from the proposed grading, or if damages assessed by such verdict or report shall be paid to the owners or into court for them, the city authorities may proceed to cause the grading to be done according to the ordinance. Payment to the clerk of the court shall be deemed a payment into court of any damages assessed. When damages are assessed to any piece or parcel of private property and paid into court, the right to such damages, if there be more than one claimant, may be determined by the court on motion of any party claiming an interest therein, but the costs resulting from such motion shall not be assessed against the city. [R. S. 1889, Sec. 1420.

SEC. 14.

Proceedings exclude other remedies, etc. The proceeding herein prescribed for ascertaining damages or compensation to private property from grading of streets, avenues, alleys or parts thereof, shall be taken and held by the courts as excluding every other method and remedy for such ascertainment. Any person failing to receive an award of damages in the proceeding herein authorized shall be held. concluded by the verdict or report of the commissioners and the judgment thereon. And such verdict or report shall, in every other proceeding, legal or equitable, be taken and held

as conclusive as to what property will be damaged and benefited, or either, and the extent thereof, by the proposed grading, subject to review only as herein allowed. [R. S.. 1889, Sec. 1421.

SEC. 15. Ordinance may be repealed, effect. The common council shall have power at any time within six months after the conclusion of said proceeding, to repeal the ordinance ordering the proposed grading, if they deem such repeal to the best interests of the city, and in such event the judgment for damages and benefits shall become void, and the city shall return the amount of benefit of assessments paid, if any, to the person who paid the same. [R. S. 1889, Sec. 1422. SEC. 16. Treasurer or collector to receive or receipt for benefit assessments.-It shall be the duty of the city treasurer or collector to receive the benefit assessments on private property at any time after the conclusion of the proceeding, before the issuance of execution; and he shall give triplicate receipts therefor, one of which shall be filed with the city auditor and one with the comptroller of the city. It shall be the further duty of the treasurer or collector to acknowledge satisfaction of any such assessment paid to him on the margin of the judgment record. [R. S. 1889, Sec. 1423.

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SECTION 1. Of the grading of streets, etc.—The common council shall have power to cause to be graded, constructed, reconstructed, paved, or otherwise improved and repaired, all streets, sidewalks, alleys and public highways or

parts thereof, within the city, at such time and to such extent, and of such dimensions, and with such materials, and in such manner and under such regulations as shall be provided by ordinance; and all ordinances and contracts for such work shall specify how the work shall be paid for; and in case payment is to be made in special tax bills, the city shall in no event, nor in any manner whatever, be liable for or on account of work, except as is otherwise provided for in the following section: Provided, however, that no street, avenue, alley or public highway, or any part thereof, shall be graded, constructed, reconstructed, paved or macadamized at the expense of property holders owning the property fronting on such street, avenue, alley, or public highway, unless a majority of the resident real estate owners in front feet on such street, avenue, alley or public highway, or the part thereof proposed to be graded, constructed, reconstructed, paved or macadamized, shall petition the common council to have such street, avenue, alley or public highway graded, constructed, reconstructed, paved or macadamized: Provided, however, no petition shall be required for constructing or repairing any sidewalks or curbing or guttering along side thereof, or for repairing the paving or macadamizing of any street or avenue. [R. S. 1889, Sec. 1404.

SEC. 2. Cost, how apportioned.-The cost of all the work mentioned in the last section, except as otherwise provided in this article, shall be apportioned as follows, namely: The cost of all work on any sidewalk, including curbing and guttering alongside thereof, and of all work on any alley, shall be charged as a special tax upon the adjoining land, according to the frontage thereof on the sidewalk or alley. The cost of all work on streets, avenues and highways, or any part thereof, except as hereinafter provided, shall be charged as a special tax on lands on both sides of and adjoining the street, avenue or highway, or part thereof, except, however, that the cost of grading any street, avenue or highway, exclusive of grading the sidewalks thereto,

shall be charged as a special tax on all the property on both sides of such street, avenue or highway, or part thereof, graded within the following limits, namely: In case any of the land fronting on the street, avenue or highway, or part thereof, graded, be laid off into lots and blocks, the property so laid off from the line of the street, avenue or highway, back to the center line of block or blocks, shall be so charged, whether fronting on the street, avenue or highway or not; nevertheless, the common council shall have power, by ordinance, to prescribe that such property shall not be charged beyond the alleys in such blocks, if deemed just and equitable; and in case any land fronting on such street, avenue or highway, or part thereof, graded, be not laid off into lots and blocks, then the property not so laid off and the property in the rear thereof, on the line of the street, avenue or highway, or part thereof, graded back one hundred and fifty feet, shall be so charged, whether fronting on the street or not; and property liable for such grading shall be charged according to the value thereof, exclusive of improvements thereof, as provided in the next succeeding section; and in case of question on the part of the assessor or engineer as to whether any lands fronting on the street, avenue or highway, or part thereof, be laid off in lots and blocks or not, within the meaning of this section, the common council shall, or on its own motion, deeming that such question exists, may, by ordinance, for the guidance of the assessor or engineer in making out special tax bills, and charging the property to that end, determine whether or not any particular land or lands fronting on the street, avenue or highway, or part thereof, graded, be or not laid off into lots and blocks within the meaning of this section, and such determination shall be conclusive on all parties interested for all purposes; and the cost of all work mentioned in the last section done on spaces fronting on any street, avenue, highway or alley shall be deemed part of the cost of the work done on other spaces under the same ordinance and contract, and be charged and paid accordingly: Provided, the owner of any lot or parcel.

of ground fronting on such street shall, within ten days after the letting of the contract for such work, notify the city engineer, in writing, that he desires to pay for such work in five annual payments, then the city engineer shall make out five separate special tax bills, each for one-fifth part of the cost of such work, bearing interest as aforesaid, which rate shall be fixed in each case by ordinance--each payment to bear not to exceed ten per cent interest from date of issue to date of payment, which rate shall be fixed by ordinance said interest payable semi-annually on the first days of February and July of each year at the office of the city treasurer; and if default is made in payment of interest due on either of said days, then the principle and interest due on such special tax bills shall become then and there due and payable, and may be collected as provided in section 1407. [R. S. 1889, Sec. 1405.

SEC. 3. Property to be charged with costs.After a contract has been made for the grading of any street, avenue or highway, or part thereof, exclusive of grading the sidewalks thereon, the common council shall, by ordinance, cause an assessment to be made of the value of all the property to be charged with the cost thereof, exclusive of the improvements thereon, by the city assessor, which assessment shall be delivered to the city engineer, and when such grading shall be completed, the city engineer shall compute the cost thereof, and apportion such cost among the several lots or parcels of property to be charged therewith, according to the value thereof fixed by the city assessor as aforesaid, and charge each lot or parcel of property with its proper share of such cost: Provided, That the common council shall have power, by ordinance, in case they shall deem it best for the public interest, to cause to be graded any street, alley or avenue within the city limits at the expense of the city. When any work other than grading as last aforesaid shall be completed under authority of section 1404, the city engineer shall compute the cost thereof and apportion the same among the several

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