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Blank receipts.

Expense of street im

how paid.

more than thirty days without leave of the Board, or neglect. to qualify within ten days after his election, or, if bond is required of him, neglect for the said time to give said bond, his office shall be thereby vacated.

SEC. 18. The Board of Trustees shall procure suitable blank receipts for each kind of tax and license, which they shall issue to the Marshal, in certain numbers, taking his receipt therefor, and holding him responsible for the same, and no other form of receipt shall be given in receipt for taxes or licenses; said receipts shall be signed by the Clerk of the Board of Trustees.

SEC. 19. In the public streets already laid out by lawful provements; authority, opened and graded within the limits of said city, or which shall hereafter be laid out, opened, and graded, as provided in this Act, the paving, planking, draining, and repairs of every kind, shall be assessed upon and done at the equal expense of the adjacent lots on each side of said streets, each separate owner being at liberty, and being required, under the direction of the Street Committee, to do, or cause to be done, at his own expense, the work and repairs, and improvements in front of his own premises, to the center of the street.

Grading of

streets.

Petition for improving streets.

Expense of improve

ments.

SEC. 20. When any street is located, but not graded, paved, or planked, the Board of Trustees, when they shall deem it expedient, may order the whole or any portion thereof to be graded, after notice of their intention, published in some daily newspaper printed in said city, for the period of ten days, unless the owners of over one-half in extent of frontage of lands and lots bounded on such streets or portion of a street, so proposed to be graded shall have made written objection thereto, and delivered the same to the Clerk of the Board of Trustees, within the said period of ten days.

SEC. 21. If the owners of more than one-half of frontage of lands and lots fronting on any street or portion of a street not yet graded, paved, or planked, or their duly authorized agent, shall petition the Board of Trustees, in writing, to grade, pave, or plank the same, the said Board of Trustees shall order the same to be done, but in such case the Board may receive and consider remonstrances, for the purpose only of ascertaining whether the petitioners truly comprehend more than one-half of said owners, as in this section required, no order or permission shall be given to grade, pave, or plank any street, or portion of a street, without extending and completing such grading, paving, or planking throughout the whole breadth of such street, up to the boundary of the sidewalks thereof.

SEC. 22. The total amount of the expense of grading, planking, or paving any street, or portion of a street, under the provisions of this Act, shall be assessed upon and borne with absolute equality by all lands fronting thereon; the expense to be calculated upon and borne by each block separately and in proportion to the frontage, at a rate per foot sufficient to cover such total expense of the work on each block; provided, that all street crossings, and the squares

formed by the junction of two or more streets, shall be paved, graded, or planked and kept in repair at the expense of the city, and the contract therefor, and all contracts for work authorized to be done upon streets and crossings, shall in all cases be given to the lowest bidder giving adequate security, and shall be given without security to the owners of lands and lots, or the greater part thereof in extent of frontage which are liable to be assessed therefor; provided, they offer to take the same at as low a rate as any others offering adequate security; and if the owner or owners of any lot or part of a lot shall have filled in, in whole or in part, the street opposite thereto, at his own or their own expense, such owner or owners shall be entitled to an allowance therefor, upon his or their assessment, at the same rate per cubic yard, or square foot, as shall be paid for filling such street, whenever, for that purpose, an assessment shall be made.

proposals.

SEC. 23. Before giving out any such contracts the Board Advertiseof Trustees shall cause notice to be inserted in one of the ment for daily newspapers published in said city, for a period of ten days, inviting sealed proposals for the work contemplated, to be handed in to the Clerk of the Board of Trustees; said Trustees shall open and examine and publicly declare them in open session, and thereupon the contract shall be awarded at the lowest price offered, according to the provisions of the next preceding section; provided, that the lot owners, or the major part, as specified in said section, liable to be assessed therefor shall not be required to present sealed proposals, but may, within five days of such award, elect to take the contract for the price it has been awarded at. The President of the Board of Trustees shall be authorized, in his official character, to enter into written contracts for work upon streets and street crossings ordered to be done, and awarded, or taken by the owners, according to the provisions of this article.

list to be

made.

SEC. 24. When required by the Board of Trustees, the Valuation Marshal shall make a list which shall state value or assessment per foot, as the case may require, for each separate parcel of land liable for improvements made or about to be made, which shall be presented to the Board of Trustees. The Tax Collector shall cause a copy of said roll to be published in some newspaper designated by the President of the Board of Trustees for a period of five days. He shall, immediately after said publication is made, proceed to collect the assessment tax for twenty days after the five days' publication have expired. After the expiration of the twenty days he shall Delinquent immediately make out a list of all delinquents, which shall be list. handed by him to the Board of Trustees. After the delivery by the Collector to the Board of Trustees, the delinquent list, as aforesaid, the Board may instruct the Collector to proceed to the collection thereof, and for that purpose the Collector shall have all the powers and authority in the premises as is possessed by the Collectors of State and county taxes under the general revenue laws; and in the collection of said delin- Collection of quent taxes or assessments, the Collector shall proceed accord

delinquent

taxes.

Taxes made a lien.

Improve

ments to be

made under

ing to and be governed by the general revenue laws prescrib-
ing the duties of Collectors of State and county taxes.

SEC. 25. All taxes or assessments levied or assessed on
any property for the purpose of grading, paving, planking,
repairing, or improving any streets, crossings, or sidewalks
shall become a lien against said property, the same as other
taxes or assessments for State and county purposes, said lien
to take effect on the day the assessment is levied by said
Board of Trustees.

SEC. 26. The grading, draining, planking, paving, repairing, or otherwise constructing or improving of streets and sidewalks and street crossings, must in all cases be done Committee. under the direction and to the satisfaction of the Street Com

direction

of Street

Committee to give notice of needed repairs.

Board of Equalization.

mittee, and all contracts made therefor must contain this
condition, and also express notice, that in no case (except
when it is otherwise provided in this Act) will the said city
be liable for any portion of the expense, nor for any delin-
quency of persons or property assessed.

SEC. 27. The Street Committee, or Marshal by their
direction, shall require, by verbal or written notice (to be
delivered to them personally or left on the premises), all
owners, tenants, and occupants of lots and buildings situated
and fronting upon streets already graded, paved, or planked,
or which shall hereafter have been graded, paved, or
planked, when local repairs are needed in the planking,
grading, paving, sidewalks, sewers, or otherwise, to make
such repairs forthwith, each one in front of the property of
which he is the owner, tenant, or occupant, and all repairs
so made, or expense therefor incurred by tenants, may be
charged to the landlord, unless otherwise agreed between
such landlord and tenant, and deducted from the rents paya-
ble under their leases; and the said tenant shall have a lien
upon the premises therefor, and may retain possession there-
for till the amount so advanced shall be repaid, with inter-
est, from accruing rent or otherwise.

SEC. 28. All city ordinances now in force shall be and are hereby continued in full force until repealed by the Board of Trustees, except where said ordinances conflict. with the provisions of this Act.

SEC. 29. After the assessment roll has been added up by the Assessor, and before it is delivered to the Collector, the Trustees shall, by ordinance, levy the several amounts of general and special taxes to be collected thereon. The Board of Trustees shall constitute the Board of Equalization, and the Assessor shall be the Clerk thereof. The said Board of Equalization shall meet on the first Monday of June of each year, and remain in session not less than two hours of each day or evening for one week, or until all matters coming before them are disposed of. The Board are hereby vested with such authority as is prescribed in the general revenue laws of this State, and the valuation placed upon the real estate and personal property shall be the equalized valuation for all city purposes; and every tax levied under the provisions of this Act is hereby made a lien against the property assessed, which lien shall not be satisfied or removed until

1

such taxes are all paid, or the property has absolutely vested in a purchaser under a sale for such taxes.

take out

SEC. 30. Whenever any person or persons, required by any Failure to city ordinance to take out a license, shall fail, neglect, or license. refuse to take out such license, and pay therefor in the manner and at the time in such ordinance provided, or if any person or persons so required to take out any license shall transact, do, or carry on any business, trade, or occupation, matter, or thing, without having first procured the requisite license for such doing, trading, or carrying on, the Collector may direct suit in the name of the City of Nevada to be brought against him, her, or them, for the recovery of the license money due, and all costs and damages, and in such case either the Collector or his attorney may make the necessary affidavit; and a writ of attachment shall thereupon issue, without any bond being given by or on behalf of the plaintiff, and in case any such suit is brought, and judgment for the plaintiff recovering therein, the sum of fifteen dollars liquidated damages shall be recovered in the action, which shall be included as part of the original debt, and be paid by the defendant, and when collected shall be paid, five dollars to the Collector and ten dollars to the attorney prosecuting the suit for him, for their own respective uses, for their trouble in and about the matter; provided, however, nothing in this section shall authorize the Collector, attorney, justice, officer, or any other person whomsoever to make any claim or charge against the city for any services rendered in or about any such action; and provided further, that in any such suit no witness for the plaintiff shall be entitled to demand or receive any witness fees or mileage in advance, nor shall any witness be entitled to charge or receive any fees or mileage whatever unless the same are made as costs out of the defendant; and provided further, that if judgment is rendered for the defendant, it shall be general and without costs; and provided further, that Misdeany person or persons who shall commence or continue to meanor. do, transact, or carry on any business, trade, profession, or calling for the doing, transacting, or carrying on of which a license may, by any ordinance, be required to be taken out, without first procuring such license, shall be guilty of a misdemeanor, and upon conviction thereof shall be fined in any sum not less than ten nor more than one hundred dollars, or be imprisoned for not more than ten days. Upon the trial of any criminal action provided for by this section, the defendant shall be deemed not to have procured the proper license, unless he either produce it or prove that he did procure it; but he may plead in bar of the criminal action a recovery against him, and the payment by him in a civil action of the proper license money, damages, and costs.

payment.

SEC. 31. All billiard tables, bar fixtures, ten-pin alleys, Articles pins and balls, furniture, crockery, glassware, liquors, and liable for chattels of every kind, used in transacting or carrying on, or doing the business of a drinking saloon, or bar, or restaurant, or billiard room, or ten-pin alley, or tavern, or eating-house, or ball-room, or dance-house, when, by ordinance, such business is required to be licensed, shall, without

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Assessment

of property.

Equalization.

Publication

of notice.

Taxes

delinquent.

reference to the actual ownership of such property, be liable for and may be taken in attachment or on execution for the license due on the business in which they are allowed to be used. There shall be added to every license not obtained within five days after the same becomes due and payable, the sum of one dollar, which shall become a part of the license, and paid into the treasury in the same manner as other

revenues.

SEC. 32. On or before the first Monday of March of each year, the Assessor of said city shall commence the assessment of city property, and such assessment shall be completed on or before the last Monday of April of each year and the assessment book delivered to the Clerk of the Board of Trustees.

SEC. 33. After the delivery of the assessment book to the Clerk of the Board of Trustees, the same shall be open to inspection until the third Monday in May.

SEC. 34. The Board of Trustees of said city shall meet as a Board of Equalization, on the fourth Monday in May in each year, to examine the assessment book and equalize the assessment of property in the city.

SEC. 35. On the first Monday of June of each year, the Board of Trustees must fix the rate of city taxes, designating the number of cents on each hundred dollars levied for each fund.

SEC. 36. The Board of Trustees must, on or before the second Monday in June of each year, deliver the equalized assessment book to the Collector.

SEC. 37. Within five days after the receipt of the equalized assessment book the Tax Collector must publish, in at least one daily newspaper in said city, for the period of ten days, a notice specifying:

First-That taxes will be delinquent on the first Monday of August next thereafter, and that unless paid prior thereto five per cent. will be added to the amount thereof.

Second-The time and place at which payment of taxes may be made.

SEC. 38. On the first Monday of August of each year, at six o'clock P. M., all unpaid taxes are delinquent, and thereafter the Tax Collector must collect thereon, for the use of the city, an addition of five per cent,

SEC. 39. All laws or parts of laws in conflict with this Act, in so far as they relate to the City of Nevada, are hereby repealed.

SEC. 40. This Act shall take effect within ten days after its passage.

CHAP. CLXXXV.-[See volume of Amendments to the Codes.]

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