ments shall contain 2. The amount of cash on hand at the date of the last report. What state3. The amount of sinking fund and how invested. 4. The number, date and amount of every bond issued, or redeemed, and the amount received or paid therefor. 5. The indebtedness of the city, funded and floating, stating the amount of each class and the rate of interest borne by such indebtedness or any part thereof. 6. Each warrant issued, to whom and on what account. 7. The amount of cash in the city treasury and in its several funds. He shall publish on or before the first Monday in March of each year, in some newspaper having a general circulation in the city, a notice that such a detailed statement has been prepared, is on file in his office, and open to public inspection at all times. custodian of SEC. 44. The city treasurer shall receive all money belong- Treasurer ing to the city, including all taxes, licenses and fines, and keep all city funds an accurate and detailed account thereof, in such a manner as provided in this act, or as the board from time to time may by ordinance direct, and he shall collect special taxes and assessments as provided by law and ordinance. He shall make a settlement with the city clerk as the board may direct, at the end of every month, and turn over all warrants, interest coupons, bonds or other evidence of indebtedness of the city, which may have been redeemed by him during the month, taking the receipt of the city clerk therefor, and all such warrants, orders and other evidences of indebtedness shall be canceled by him, and have written or stamped thereon the date of their payment or redemption. of city treasurer SEC. 45. Further Duties of City Treasurer. He shall pay no Other duties money out save upon lawful warrant, except on account of bonds and interest coupons, which when due may be paid upon presentation, or, in case the same are payable at some other place, then the money for their redemption shall be sent. to the place where they are payable in time to meet such payment when due. SEC. 46. Warrants. All warrants shall be paid out of their Warrants respective funds in the order in which they shall be issued. into treasury SEC. 47. Receipts for Payments. The treasurer shall give to Receipts for every person paying money into the city treasury a receipt payments therefor, specifying the date of payment and upon what account paid; and he shall also file the duplicate of such receipt with the city clerk, as the board may direct, at the date of his monthly report. SEC. 48. City Moneys Kept Intact. The treasurer shall keep city money all money belonging to the city separate and distinct from his kept distinct own money. make report SEC. 49. Report of Treasurer. The treasurer shall report to Treasurer to the board at such times as may be prescribed by ordinance, giving a full and detailed account of all receipts and expenditures since his last report, and the state of the treasury. He shall also keep a register of all warrants redeemed and paid during the year, and describing such warrants, their date, amount, number, the fund from which paid, and the person to whom paid, specifying also the time of payment. And all such warrants shall be examined by the board at the time of receiving such report. SEC. 50. Special Funds. All moneys received from any Special funds special assessment shall be held by the treasurer as a special fund, to be applied to payment for the improvement for which the assessment was made, and said money shall be used for no other purpose whatsoever. City taxes Revenue ordinances ments pro paid SEC. 51. City Taxes. The board shall annually, at the time prescribed by law for levying taxes for state and county purposes, levy a tax not exceeding one and one-half (12) per cent upon the assessed value of all real estate, and personal property within the city made taxable by law; and the tax so levied shall be collected at the same time and in the same manner and by the same officers exercising the same functions, as prescribed and provided in the revenue laws of the state for collection of state and county taxes; and the revenue laws of the state shall, in every respect not inconsistent with the provisions of this act, be deemed applicable and so held to the levying, assessing and collecting of the city taxes; provided, that in the matter of the equalization of assessments, the rights of the city and the inhabitants thereof shall be protected in the same manner and to the same extent by the action of the county board of equalization as are the state and county. And whenever or wherever practicable and expedient, all forms and blanks used in levying, assessing and collecting the state and county revenues, shall with such alterations or additions as may be necessary, be used in levying, assessing and collecting the revenues of the city. The board shall enact all such ordinances as it may deem necessary and not inconsistent with this act and the laws of the state, for the prompt, convenient and economical collection of the city revenue. SEC. 52. Revenue Ordinances. The board shall have full power to pass and enact all ordinances necessary or required to carry into effect the revenue laws of the city and to enlarge, fix and determine the powers and duties of all officers in relation thereto. SEC. 53. Expenses, How Proportionately Paid. Such part of Expenses for the expenses of improving any streets, lanes, avenues, or alleys improve- by grading, paving, graveling, curbing, parking, constructing portionately sidewalks or crosswalks, or otherwise improving the same, as the board shall determine, may be paid from the general fund or district street fund, from the proper street district, or the said cost or a portion thereof, as the board shall determine, may be defrayed by special assessments upon lots and premises abutting upon that part of the street or alley so improved or proposed so to be, or the lands abutting upon such improvement and such other lands as in the opinion of the board may be benefited by the improvement. When the board shall deter mine to make any public improvement, such as laying pavements, constructing sewers, drains, sidewalks and crosswalks, curbing, macadamizing, oiling, graveling or grading any streets, avenues or alleys or in any way improving the same, and shall determine to defray the whole or a part of the cost or expenses thereof by special assessment, they shall so declare by ordinance, stating the improvements and what part or proportion of the expenses thereof shall be paid by special assessment and what amount shall be paid out of the general fund, district street fund or any other fund. tion is paid funds SEC. 54. When Portion Is Paid from City Funds. When When porexpenses for such improvements or repairs shall be assessed, from city and there shall be lands belonging to the city, or public ground not taxable, abutting on such improvements, such part of the expenses of such improvements as, in the opinion of the board or assessor, making such special assessment, would be justly apportionable to such public grounds, and city property, and to any interior squares or spaces formed by the intersecting streets where the abutting property is taxable, shall be paid from the general fund or from the proper street or district street fund or partly from each, as the council shall determine to be just, and the balance of such expense shall be assessed upon the taxable premises abutting upon such improvement or improved streets in proportion to their number of feet frontage; or, if the special assessment shall include other lands not abutting upon the improvements, then upon all the land included in such special assessment in proportion to the estimated benefits resulting thereto from the improvements. When such assessment is to be made upon the lots in proportion to their frontage upon the improvement, if, from the shape or size of any lot, the assessment thereon in proportion to its frontage would be unjust and disproportionate to the assessment upon other lots, the board or assessor making the assessment may assess such lots or such number of feet frontage as in their opinion would be just. buildings SEC. 55. Municipal Buildings. The cost and expense of a Municipal city hall and other buildings for the use of the city, and its officers, engine houses and structures of the fire department, water works, city prison, levees and embankments, including the necessary land for such purposes, shall be paid for from the proper general fund of the city except that in case of lands apportioned for streets and rights of way, the cost thereof may be paid in whole or in part from the proceeds of a special assessment levied therefor in the manner herein prescribed. Whenever in the opinion of the board, the benefits thereof are special, rather than general or public, the cost and expense of any local improvements may be defrayed in whole or in part by special assessment upon the lands abutting upon or adjacent to or otherwise benefited by such improvement. Such special assessment may be made in the manner hereinafter specified. SEC. 56. Special Assessments-Ordinance for. When the for special Ordinance board shall determine to make any public improvements or assessments repairs, in the laying of pavements or constructing sidewalks or in any way improving the streets in the city, and shall determine to defray the whole or any part of the cost and expenses thereof by special assessment, they shall so declare by ordinance, stating the improvement and what part or portion of the expense thereof shall be paid by special assessment, and what part, if any, has been or is proposed to be appropriated from the general fund of the city, or from the street fund or district street fund, and whether the assessment is to be made according to benefits or frontage, and, in case the assessment is to be made according to benefits, they shall by apt description designate the district including the lands to be assessed; or in case there is no district so set apart they shall describe definitely the location of the improvement and state that the assessment is to be made upon all the lands, benefited thereby proportionately to the benefits received; but in case the assessment is to be upon the property upon a frontage basis, it shall be sufficient for said ordinance to so state and to define the location of the improvements to be made. It shall not be necessary in any case to describe minutely in the ordinance each particular lot to be assessed, but simply to so designate the property, district or the location that the various parts to be assessed can be ascertained and described by the city assessor. Estimates for public improvements Special assessments SEC. 57. Estimates First To Be Had. Before ordering any public improvement or repairs as provided in the last preceding section, any part of the expense of which is to be defrayed by special assessment, the board shall cause estimates of the expense thereof to be made, and also plats and diagrams, when practicable, of the work and of the locality to be improved, and shall file such plats and diagrams with the city clerk for public examination; and they shall give notice thereof and of the proposed improvement, or work, of the location of the improvement, and of the district to be assessed, by publication for at least two weeks in some newspaper published in said city, by posting notices of the same in at least three public places in each ward, and also by posting a notice in or near the postoffice of the city, and posting notices in three public places near the site of said proposed work. Said notices shall state the time when the board will meet and consider any suggestions and objections that may be made by parties in interest to the proposed improvements. Unless the owners of more than one-half of the frontage to be assessed shall file written objections thereto, such improvement or work shall be ordered. SEC. 58. Special Assessments. In all cases where the board of health or other officials of the city, or the board of commissioners are authorized to do, or cause to be done, certain things, the whole or any part of the cost of which may be properly defrayed by a special assessment, and where special provisions for making the levy are not herein made, the board may cause sworn statements of the cost and location thereof to be made pays cost cent of as provided in section 61 hereof, and may refer the same to the assessor and have the same assesed against such property. SEC. 59. Any Cost Over Twenty Per Cent of the Value of When city Property Paid by the City. The cost and expense of any over 20 per improvement which may be defrayed by special assessment property's shall include the cost of surveys, plans, assessments, and cost value of construction. In no case shall the amount of any special assessment upon any lot or premises for any one improvement exceed twenty per cent of the value of such lot or premises as shown upon the latest tax list or assessment roll for the state and county taxation. Any cost exceeding twenty per cent, which would otherwise be chargeable upon said lot or premises, shall be paid from the general funds of the city. The board shall provide that the fees and compensation properly charged in the work of making any special assessment shall be included as a part of such assessment. advertised SEC. 60. Must Be Advertised. No contract for doing the Contracts work or making the improvement contemplated herein shall must be be made or awarded, nor shall the board incur any expense or liability in relation thereto, except for plats, diagrams, estimates and notices, until after the notice and hearing provided for herein shall have been given and had. But nothing herein contained shall be construed as preventing the board from advertising for proposals for doing the work whenever they see fit, provided the contract shall not be made or awarded before the time herein stated. assessments SEC. 61. Pro Rata Assessment. When a special assessment Pro rata is to be made pro rata upon the lots or premises in any special assessment district, according to frontage or benefits, the board shall, by ordinance, direct such special assessments to be made by the assessor, and shall state therein the amount to be assessed, and whether according to frontage or benefits, and describe or designate the lots and premises or the locality constituting the district to be assessed; in fixing the amount or sum of money that may be required to pay the costs of any improvement the board need not necessarily be governed by the estimates of the costs of such improvement provided for herein, but the board may fix such other sum, within the limits prescribed, as they may deem necessary to cover the cost of such improvement. roll SEC. 62. Assessment Roll. Upon the passage of such ordi- Assessment nance the assessor shall prepare an assessment roll, entering and describing therein all lots, premises and portions of land to be assessed, with the names of the persons, if known, chargeable with the assessments thereon, and shall levy thereon the amount to be assessed in the manner directed by the board and the provisions of this act applicable to the assessment; provided, in all cases where the ownership thereof is unknown to the assessor, he shall in lieu of the name of the owner, insert the word "unknown"; provided, also, if by mistake or otherwise any person shall be improperly designated |