cash in his hands.

One copy of such other statement shall in like manner be delivered to the secretary of the Board of School Commissioners, who shall charge the County Treasurer upon the books of the board with the amount shown to be collected as so much cash.

31600. Payment to School Commissioners. 15. The County Treasurer, immediately upon such settlement being made, shall pay over to the treasurer of the Board of School Commissioners of such city, the full amount for which he is liable as shown by such settlement on account of school taxes, interest and penalty collected by him, for which he shall take a receipt from such treasurer, which receipt he shall deliver to the secretary of said Board of School Commissioners, who shall give him a quietus therefor and credit him with the amount thereof, and charge such amount to the treasurer of the board.

3160p. Collecting delinquent tax. 16. The County Auditor shall include in the delinquent list required by law to be made by him after the annual settlement with the Treasurer on the third Monday of April, the amount of all city and school taxes shown by such settlement to be uncollected, and carry the same out and include it in the total of all taxes due from the person liable therefor as shown in said list, and such list, when delivered to the County Treasurer, shall empower him, and it shall be his duty to collect all delinquent city and school taxes embraced therein, in the same manner and with the same penalty and interest, as the State, county, township, road and other taxes contained therein.

3160q. Settlement, when made. 17. On the first Monday in November in each year, the County Treasurer shall make settlement with the County Auditor for the amount of delinquent city and school taxes, penalty and interest shown upon said delinquent list in the same manner as he is now required by law to make such settlement for delinquent State, county, township, road and other taxes collected by him, and upon such settlement, statements signed, sworn and certified to by said Treasurer and Auditor, in the manner prescribed in section fourteen of this act, shall be prepared in duplicate, showing in one the aggregate amount of city delinquent taxes, penalty and interest which had been contained in such delinquent list, the amount thereof collected, and the amount still remaining uncollected; and in the other, the same showings shall be made with the reference to the delinquent school tax, interest and penalty, one copy of which statements shall be transmitted to the City Clerk and secretary of the Board of School Commissioners, respectively, as required with reference to the statements mentioned in section fourteen.

3160г. Delinquent tax-Payment of. 18. The County Treasurer shall immediately thereafter pay to the treasurer of the Board of School Commissioners of such city, the full amount of delinquent school taxes, interest

and penalty, shown by such statement to have been collected, and shall take a receipt therefor, which he shall deliver to the secretary of the Board of School Commissioners, who shall give him a quietus therefor, and thereupon charge the treasurer of the board with the amount shown by such receipt to have been received by him.

3160s. Delinquent lands- Return of. 19. The County Auditor, in making out the list of lands and lots in such city returned and remaining delinquent for State, county, township, road and other taxes which he is required by law to make between the first Monday of November and first day of January in each year, shall enter therein against the name of each person remaining delinquent on account of State, county, township, road and other taxes, the amount of all delinquent taxes for city and school purposes, for which said lands and lots are liable, including taxes on poll and personalty, and adding interest and a penalty of ten per centum thereon, and also the amount of all taxes for city and school purposes assessed for the current year, for which said lands and lots are liable, including taxes on poll and personalty, which said taxes shall be carried out with the taxes for State, county, township, road and other purposes, into one total.

3160t. Sale to enforce payment - Notice. 20. Payment of such delinquent and current city and school taxes, with interest, penalty and costs, shall be enforced by sale of the lands and lots liable therefor, or so much thereof as may be necessary, which sale shall be made by the County Treasurer in the same manner, at the same time and place, and upon the same notice as is prescribed by law for the sale of lands and lots for the payment of delinquent State, county, township, road, and other taxes, the property to be offered for sale and sold for the payment of all the taxes of every kind for which the same is liable, with interest, penalty and costs thereon, as one entire sum, and not separately, for said city and school. taxes. Nor shall notice of the sale be given separately, for the city and school taxes, but it shall be stated in the notice required to be given of the sale of the lands and lots for State, county, township, road, and other taxes, that the sale thereof will also be for the payment of the city and school taxes, which shall be the only notice required to be given.

3160u. Sale - Bids - Guaranty. 21, Payment of the bid, upon the sale of any such lands and lots, shall be enforced, so far as it relates to city and school taxes, by the same officer, and in the same manner, and with the same penalty and costs, as is provided by law for the enforcement of the payment of a bid made upon the sale of lands and lots for State, county, township, road, and other taxes alone. The guaranty required by law to be indorsed by the County Treasurer upon each certificate given by him upon a purchase of lands and lots for State, county, township, road,

and other taxes, shall, in every case where such sale is made for city and school taxes, also apply to and embrace the amount of city and school taxes for which sale was made; and the holder of such certificate shall have the same remedy upon such guaranty, as to the city and school taxes embraced therein, that he has as to the State, county, township, road, and other taxes to which the same relates.

3160v. Certificate of purchase- Title acquired. 22. All provisions of law in reference to the certificate to be issued to a purchaser of lands and lots upon sale for State, county, township, road, and other taxes; the effect of such sale, and the rights of the purchaser; redemption therefrom; the making of deeds upon failure of redemption, and as to the force and effect of such deeds; for the quieting of titles acquired thereunder; for transferring to the purchaser the original lien for the taxes for which the sale was made, and subsequent taxes paid; and for the enforcement of such lien by judicial proceedings, when the purchaser fails to acquire a valid title by virtue of the purchase; and as to the interest and penalties to be collected upon redemption from such sales before deed is made, or upon judicial proceedings to quiet the title or enforce the lien of the purchaser; and all other provisions of law relating to the levying, assessing, collecting and accounting for State, county, township, road, and other taxes, shall, so far as the same are applicable, apply with like force and effect in case of city and school taxes in cities of the class referred to in this act.

3160w. Auditor - Treasurer - Compensation. 23. The County Auditor, for all services required to be performed by him under this act, shall receive an annual salary of one thousand dollars, to be paid quarterly out of the funds of the city, upon allowance by the Board of Aldermen and Common Council thereof. The County Treasurer, for all services required to be performed by him under this act, shall receive an annual salary of two thousand dollars, to be paid quarterly out of the funds of the city upon allowance by the Board of Aldermen and Common Council thereof. He shall receive no percentage for receiving, collecting or disbursing any of the funds of such city, whether derived from taxes, current or delinquent, or from special assessments, taxes, licenses or other sources. 3160x. County's expense - How ascertained and paid. 24. The expense to the county of the office of Township Assessor for the township in which any city of the class herein referred to is situated, including the salaries of the Assessor and his deputies, and other legitimate expenses, shall be apportioned by the County Auditor at the end of each fiscal year beginning with the year 1886, between the county and such city, and such city shall pay to the county one-half of an amount bearing the same ratio to the total expense of such office as the total assessment

and valuation of property subject to taxation in such city for the current year bears to the total assessment and valuation of property subject to taxation in the entire township in which such city is situated, for the current year, including such city and all other towns and cities therein, and all parts of the township not included in cities and towns. The Auditor shall certify such apportionment to the Board of Aldermen and Common Council of such city, and the same shall thereupon be allowed by such Board of Aldermen and Common Council, and paid to the county out of the funds of such city in the hands of the County Treasurer. Such city shall not be subject to any other expense on account of said Township Assessor's office than such as is apportioned to it as herein provided.

3160y. Repealing clause. 25. All laws and parts of laws in conflict with any of the provisions of this act are hereby repealed, in so far as they relate to cities of the class referred to in this act and are in conflict with its provisions.

[1885 S., p. 199. In force April 11, 1885.]

I.

3160z. Collection of taxes through County Treasurer. The Board of Trustees of any incorporated town in this State, and the Common Council of any city in this State, containing a population of less than seventy thousand as shown by the last census of the United States, in which the office of City Assessor has been previously abolished, may, by a provision contained in the ordinance or resolution fixing the tax levy for any year, provide that the taxes so levied shall be entered by the Auditor of the proper county upon his duplicate, and collected by the Treasurer of such county, as other taxes for State and county purposes are collected, instead of being collected by the officers of such town or city. A certified copy of such ordinance or resolution shall be, by the Clerk of such town or city, filed with the Auditor of the county, on or before the first Monday in June of each year; and said Auditor shall assess said taxes against all the property and polls within the corporate limits of such town or city subject to taxation, and enter the same upon his tax duplicate; and the Treasurer of such county shall collect such municipal taxes upon such duplicate, as other taxes thereon are collected, and pay the same over when collected to the proper officer of such town or city. When town or city taxes are collected by county officers under this act, the same may be paid in installments on the third Monday in April, and on the first Monday in November, in like manner as similar taxes for State, county and township purposes are payable; and shall become delinquent in like manner, and subject to the same penalties upon non payment as other taxes. And all provisions of the law concerning the collection of State, county and township taxes by county officers, shall apply to the collection of town. and city taxes by county officers under the provisions of this act.

3161. Power over streets. 61. The common council shall have exclusive power over the streets, highways, alleys and bridges within such city, and may prescribe the height and manner and construction of all such bridges, and to lay out surveys, extend and open new streets and alleys, and straighten, widen and otherwise alter those already laid out, and to make repairs thereto, to construct and establish sidewalks and crossings; they may cause buildings, structures or other things in the way of any street or other public improvement to be taken down, removed and appropriated, upon the payment of damages as now provided by law; they may enter upon, seize, appropriate and condemn the right of way, or other lands of any railroad company, person or corporation passing through such city for street or alley purposes, whether such lands be occupied and used or not, upon payment of damages as provided under and pursuant to the provisions of an act entitled an act in relation to the laying out, opening, widening, altering and vacation of streets, alleys and highways, and for the straightening or altering of water courses by cities of the state, and providing for the appointment of commissioners to assess benefits and damages, prescribing their duties and the method of procedure, and providing for the collection of benefits and payment of damages, and prescribing the duties of city officers in relation thereto, and providing remedies in such matters, approved March 17, 1875, and the amendments thereto, and no persons residing in said city shall be required or compelled to work on any road without the city; nor shall any property lying or being within the city be taxed for the purpose of working, opening, improving or repairing any road or bridge without the limits of said city; and the common council may exercise all powers of township trustees, and the street commissioners, under the direction of the common council, may perform all the duties and exercise all the powers of township trustees and road supervisors in reference to a road labor tax of two days by each person liable to work on roads in townships, and shall be governed by the same rules and regulations in reference to the collection and enforcement of the same; or any person so liable to work may be discharged therefrom on the payment of one dollar and fifty cents per diem: Provided, that the common council may, by general ordinance, prescribe the time within which such labor shall be performed. [As amended, 1891 S., p. 122. In force March 6, 1891.

Power over streets. By this section the common council of a city is given the exclusive control and power over the streets, alleys, highways and bridges within the limits of the city. The evident intention of the statute is to leave all public bridges within the city limits under the absolute management of the council of the city, and to charge the city with the duty of keeping such bridges in repair. A public bridge within the limits of a city, located upon a public street or high way of the city, constitutes a part of such street or highway, and a city, where it