sources thereof, and an itemized account of expenditures, with a statement of the financial condition of the city or village.

XXXII. [Burial grounds.]-To purchase, hold, and pay for, in the manner herein provided, lands not exceeding eighty acres in one body outside of the limits, for the purpose of the burial of the dead, and all necessary grounds for hospital grounds and water works.

XXXIII. [Same.]-To survey, plat, map, grade, fence, ornament, and otherwise improve all burial and cemetery grounds and avenues leading thereto, owned by such city or village; to construct walks, to protect ornamental trees therein, and provide for paying the expenses thereof.

XXXIV. [Cemetery lots.]-To convey cemetery lots by certificates_signed by the mayor and chairman, and countersigned by the clerk, under the seal of the city or village, specifying that the person to whom the same is issued is the owner of the lot or lots described therein by numbers as laid down on such map or plat for the purpose of interment, and such certificate shall vest in the proprietor his or her heirs and assigns, a right in fee simple to such lot for the sole purpose of interment, under the regulations of the city council or board of trustees, and such certificate shall be entitled to be recorded in the office of the county clerk of the proper county, without further acknowledgment, and such description of lots shall be deemed and recognized as a sufficient description thereof.

XXXV. [Same.]-To limit the number of cemetery lots which shall be owned by the same person at the same time; to prescribe rules for enclosing, adorning and erecting monuments and tombstones on cemetery lots; to prohibit any diversion of the use of such lots, and any improper adornment thereof; but no religious test shall be made as to the ownership of lots, the burial therein, or the ornamentation of graves or of such lots.

XXXVI. [Same.]-To pass rules and ordinances imposing penalties and fines, not exceeding one hundred dollars, regulating, protecting, and governing the cemetery, the owners of lots therein, visitors thereof, and trespassers therein. And the officers of such city or village shall have as full jurisdiction and power in the enforcing of such rules and ordinances as though they related to the corporation itself. Amended 1885, chap. 20.]

SEC. 70. [Work on streets.]-Each city and village governed by this chapter is hereby empowered to provide that every male inhabitant of the corporation between the ages of twenty-one and fifty years shall, between the first day of April and the first day of November of each year, either by themselves or satisfactory substitutes, perform two days labor upon the streets, alleys or highways within such corporation at such times and places as the proper officers may direct and upon three days notice in writing being given; Provided, That all persons so notified may commute the labor so required by the payment of three dollars to the proper officers of such city or village as may be provided by ordinance, and the funds arising under this section shall be expended by the city or village authori ties in the repairs and maintenance of the streets, alleys and highways in said city or village. They may provide further that for each day's failure to attend and perform the labor as required at the time and place specified, the delinquent shall forfeit and pay to the corporation any sum not exceeding one dollar for each day's delinquency. The amount so due for labor tax to the amount of three dollars upon

failure to labor or commute as above required shall be treated and collected as taxes on property and the same shall be a lien on all the property of such person that may be listed and assessed for taxation for that year, and the council or trustees of such city or village shall at the time provided by law cause to be certified to the county clerk the amount due from each individual as aforesaid and the said clerk shall place the same on the proper tax lists to be collected in the manner provided by law for the collection of state and county taxes in the county where such city or village is situated, and the certificate of the city or village clerk that the person named therein has performed the labor or commuted as herein required shall be received by the county treasurer in discharge of the amount due from such persons. All moneys collected by the county treasurer under this section shall be paid over to the treasurer of the city or village wherein the same was levied and assessed. [Amended 1885, chap. 21.]

SEC. 71. [Stagnant water-Drainage.]-Each city and village governed by this chapter shall have power to cause any lot of land within its limits on which water at any time becomes stagnant, to be filled up or drained in such manner as may be directed by a resolution of the council or trustees; and such owner or his agent shall, after service of a copy of such resolution, or after a publication of the same in some newspaper of general circulation in such corporation for two consecutive weeks, comply with the directions of such resolution within the time therein specified, and in case of a failure or refusal to do so, it may be done by said corporation; and the amount of money so expended shall be assessed against such property, and the amount thereof collected as other special assessments.

SEC. 72. [Recovery of fines.]-Fines may in all cases, and in addition to any other mode provided, be recovered by suit or action before a justice of the peace, or other court of competent jurisdiction, in the name of the state. And in any such suit or action where pleading is necessary, it shall be sufficient to declare generally for the amount claimed to be due in respect to the violation of the ordinance, referring to its title and the date of its adoption or passage, and showing as near as may be the facts of the alleged violation.

SEC. 73. [May use county jail.]-Any city or village shall have the right to use the jail of the county for the confinement of such persons as may be liable to imprisonment under the ordinances of such city or village, but it shall be liable to the county for the cost of keeping such prisoners.

SEC. 74. [Suits when barred.]-AÎl suits for the recovery of any fine, and prosecutions for the commission of any offense, made punishable as herein provided, shall be barred in one year after the commission of the offense for which the fine is sought to be recovered, or the prosecution is commenced.

SEC. 75. [No increase in salaries.]-The emoluments of no officer whose election or appointment is required by this chapter, shall be increased or diminished during the term for which he shall have been elected or appointed; and no person who shall have resigned or vacated any office shall be eligible to the same during the time for which he was elected or appointed, when during the same time the emoluments had been increased.

SEC. 76. [Passage of ordinances.]-On the passage or adoption of every by-law or ordinance, and every resolution or order to enter into a contract by the council or board of trustees, the yeas and nays shall be called and recorded; and to pass or adopt any by-law, ordinance, or any such resolution or order, a concurrence of a majority of the whole number of members elected to the council or trustees shall be required. All appointments of the officers by any council or trustees shall be made viva voce and the concurrence of a like majority shall be required, and the names of those, and for whom they voted, on the vote resulting in an appointment, shall be recorded.

SEC. 77. [Highways, squares, etc.]-The city council or board of trustees shall have the care, supervision, and control of all public highways, bridges, streets, alleys, public squares and commons within the city or village, and shall cause the same to be kept open and in repair, and free from nuisances. The

cities shall have power by ordinance to sell and convey all public squares, streets and alleys within the cities or villages; Provided, A petition containing the signature of three-fourths of the property holders of said city be presented to the city council, and that said petition be published not less than four weeks in each paper published in said city, and that any person aggrieved by said sale shall state cause why said property should not be sold to the district court of said county wherein said city is situated, and if the said court shall decide that said party or parties have shown good and sufficient cause why said public property should not be so disposed of, then said public property shall not be sold. The proceeds of such property shall not be used for any other purpose except to pay any indebtedness against such city or for public improvement in said city. All public bridges exceeding sixty feet in length, over any stream, crossing a state or county highway, shall be constructed and kept in repair by the county. Provided, That when any city or village has constructed a bridge over sixty feet span, on any county or state highway within their corporate limits and have incurred a debt for the same, then the treasurer of the county in which said bridge is located shall pay to the treasurer of said city or village seventy-five per cent. of all bridge taxes collected in said city or village until said debt is fully paid and interest upon the same. Provided further, That the council or trustees may appropriate, in the manner hereinafter provided, a sum not exceeding five dollars per lineal foot to aid in the construction of any county bridge within the limits of such city, or may appropriate a like sum to aid in the construction of any bridge contiguous to said city or village on a highway leading to the same, or any bridge across any unnavigable river which divides the county in which said city or village is located, from another state; and that no street or alley which shall hereafter be dedicated to public use by the proprietor of ground in any city or village, shall be deemed a public street or alley, or to be under the use or control of the city council or board of trustees, unless the dedication shall be accepted and confirmed by an ordinance especially passed for such purpose.

SEC. 78. [Markets.]-No charge or assessment of any kind shall be made or levied on any wagon or other vehicle, or the horses thereto attached, or on the owner bringing produce or provisions to any of the markets in the city or village, or standing in or occupying a place in any of the market spaces of the city or village, or in the streets contiguous thereto, on market days and evenings previous thereto; but the city council or board of trustees shall have full power to prevent forestalling, to prohibit or regulate huckstering in the markets, to prescribe the kind and description of articles which may be sold, and the stand or places to be occupied by the venders, and may authorize the immediate seizure and arrest, or removal from the markets, of any person violating its regulations as established by ordinance, together with any article of produce in their possession, and the immediate seizure and destruction of tainted or unsound meat or other provisions. SEC. 79. [Passage of ordinances.]-All ordinances and resolutions, or orders for the appropriation or payment of money, shall require for their passage or adoption the concurrence of a majority of all members elected to the council or board of trustees; ordinances of a general or permanent nature shall be fully and distinctly read on three different days, unless three-fourths of the council or trustees shall dispense with the rule; ordinances shall contain no subject, which shall not be clearly expressed in its title, and no ordinance or section thereof shall be revised or amended unless the new ordinance contain the entire ordinance or section as revised or amended, and the ordinance or section so amended shall be repealed. SEC. 80. [Claims.]-All claims against the city or village must be presented to the council or trustees in writing, with a full account of the items, verified by the oath of [the] claimant, or his agent, that the same is correct, reasonable and just, and no claim or demand shall be audited or allowed unless presented and verified as provided for in this chapter; and no costs shall be recovered against such city or village in any action brought against it for any unliquidated claim, which has not been presented to the city council or board of trustees to be audit

ed, nor upon claims allowed in part, unless the recovery shall be for a greater sum than the amount allowed, with the interest due. [11 Neb. 255. 16 Id. 86.]

SEC. 81. [Payment of claims.]-Upon the allowance of claims by the council or trustees, the order for their payment shall specify the particular fund or appropriation out of which they are payable as specified in the annual appropriation bill to be passed in the manner hereinafter provided; and no order or warrant shall be drawn in excess of 85 per centum of the current levy for the purpose for which it is drawn, unless there shall be sufficient money in the treasury at the credit of the proper fund for its payment; and no claim shall be audited or allowed except an order or warrant for the payment thereof may legally be drawn. SEC. 82. [Taxes.]-The council or trustees of each city or village shall, at the time provided by law, cause to be certified to the county clerk the percentage or number of mills on the dollar of tax levied for all city or village purposes by them on the taxable property within said corporation for the year then ensuing, as shown by the assessment roll for said year, including all special assessments and taxes assessed as hereinbefore provided, and the said clerk shall place the same on the proper tax lists to be collected in the manner provided by law for the collection of state and county taxes in the county where such city or village is situated, and in all sales for any delinquent taxes for municipal purposes, if there be other delinquent taxes due from the same person, or lien on the same property, the sale shall be for all the delinquent taxes; and such sales, and all sales made under or by virtue of this section or the provisions of law herein referred to, shall be of the same validity, and, in all respects, be deemed and treated as though such sales had been made for the delinquent state and county taxes exclusively. The amount which may be so certified, assessed and collected, shall not exceed ten mills on the dollar to defray its general and incidental expenses, together with any special assessments or special taxes, or amounts assessed as taxes under the provisions of this chapter, and such sum as may be authorized by law to be levied for the payment of outstanding bonds and debts.

SEC. 83. [Delinquent taxes.]-All delinquent taxes of any city or village, delinquent at the time of the adoption of this chapter, shall be certified, together with the tax lists, to the county treasurer, and be collected in the same manner as delinquent state and county taxes; and all sales of property for such delinquent municipal taxes shall be as valid, and, in all respects, be deemed and treated as though such sales had been made for delinquent state and county taxes.

SEC. 84. [City taxes collected by county.]-The treasurer of the county shall pay over on demand, to the treasurer of any city or village, all money received by him arising from taxes levied belonging to such city or village, together with all money collected as a tax on dogs from the residents of such corporation, for the use of the general fund therein.

SEC. 85. [Fiscal year.]-The fiscal year of each city and village shall commence on the first Tuesday of May.

SEC. 86. [Annual appropriation ordinance.]-The city council of cities, and board of trustees in villages, shall, within the first quarter of each fiscal year, pass an ordinance, to be termed the annual appropriation bill, in which such corporate authorities may appropriate such sum or sums of money as may be deemed necessary to defray all necessary expenses and liabilities of such corporation, not exceeding in the aggregate the amount of tax authorized to be levied during that year; and in such ordinance shall specify the objects and purposes for which such appropriations are made, and the amount appropriated for each object or purpose. No further appropriations shall be made at any other time within such fiscal year, unless the proposition to make each appropriation has been first sanctioned by a majority of the legal voters of such city or village, either by a petition signed by them, or at a general or special election duly called therefor; and all appropriations shall end with the fiscal year for which they were made.

SEC. 87. [Estimate of expenses.]-Before such annual appropriation bill shall be passed the council or trustees shall prepare an estimate of the proba

ble amount of money necessary for all purposes to be raised in said city or village during the fiscal year for which the appropriation is to be made, including interest and principal due on the bonded debt and sinking fund, itemizing and classifying the different objects and branches of expenditures as near as may be, with a statement of the entire revenue of the city or village for the previous fiscal year, and shall enter the same at large upon its minutes, and cause the same to be published four weeks in some newspaper published or of general circulation in the city or village.

SEC. 88. [Money ordinances-Expenditure in excess of appropriation.]—The mayor and council, or board of trustees, shall have no power to appropriate, issue or draw any order or warrant on the treasurer for money, unless the same has been appropriated or ordered by ordinance, or the claim, for the payment of which such order or warrant is issued, has been allowed according to the provisions of this chapter, and appropriations for the class or object out of which such claim is payable has been made as provided in section 86. Neither the city council or the board of trustees, nor any department or officer of the corporation, shall add to the corporation expenditures in any one year anything over and above the amount provided for in the annual appropriation bill for that year, except as herein otherwise specially provided; and no expenditure for any improvement, to be paid for out of the general fund of the corporation, shall exceed in any one year the amount provided for such an improvement in the annual appropriation bill. Provided, however, That nothing herein contained shall prevent the city council or board of trustees from ordering, by a two-thirds vote, the repair or restoration of any improvement, the necessity of which is caused by any casualty or accident happening after such annual appropriation is made. The city council or board of trustees may, by a like vote, order the mayor or chairman of the board of trustees and finance committee to borrow a sufficient sum to provide for the expense necessary to be incurred in making any repairs or restoration of improvements, the necessity of which has arisen, as is last above mentioned, for a space of time not exceeding the close of the next fiscal year, which sum, and the interest, shall be added to the amount authorized to be raised in the next general tax levy, and embraced therein. Should any judgment be obtained against the corporation, the mayor, or the board of trustees, and finance committee, under the sanction of the city council or board of trustees, may borrow a sufficient amount to pay the same, for a space of time not exceeding the close of the next fiscal year, which sum and interest shall, in like manner, be added to the amount authorized to be raised in the general tax levy of the next year, and embraced therein.

SEC. 89. [Contracts.]-No contract shall be hereafter made by the city council or board of trustees, or any committee or member thereof; and no expense shall be incurred by any of the officers or departments of the corporation, whether the object of the expenditure shall have been ordered by the city council or board of trustees or not, unless an appropriation shall have been previously made concerning such expense, except as herein otherwise expressly provided.

SEC. 90. [Special assessments.]-All money received on special assessments shall be held by the treasurer as a special fund to be applied to the payment of the improvement for which the assessment was made, and said money shall be used for no other purpose whatever, unless to reimburse such corporation for money expended for such improvement."

SEC. 91. [Consolidation.]-Any two or more cities or villages, governed by the provisions of this chapter, lying adjacent to each other, may consolidate and become one city or municipal corporation, as the case may be, and under the name and with the powers, obligations, and duties of the city or municipal corporation, whose name shall be assumed and adopted in the proceedings in this chapter provided.

SEC. 92. [Proceedings.]-When any city or village shall desire to be annexed to another and contiguous city or village, the council or trustees of each