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SEC. 21. It shall be the duty of the marshal, upon the receipt of said duplicate, to receive the taxes from any person or persons until the first day of August, after which time he shall proceed to collect all arrearages by distress and sale of any of the personal property of such delinquents, after giving ten days' notice of the time and place of sale, by advertisements set up in three public places in said town: Provided, That if any person or property has been omitted to be taxed in the duplicate, the marshal shall assess and collect the same, and make return thereof as in other cases.

SEC. 22. That in all cases where the tax shall be due and owing, cannot be collected of the goods and chattels of the delinquent, the marshal shall, on the first Monday in October, make a list of such delinquents who own real estate, with a description of such estate, and the amount in arrear, and file the same with the recorder, whose duty it shall be to record the same and give notice of the sale of said property, for at least twenty days previous, in some newspaper published in said town, or by posting up written notices in three of the most public places in said town, describing the property, with the amount of taxes and cost of advertising, and the time and place of sale, which time shall be on or before the first Monday of November.

SEC. 23. That in sales of lands or lots for taxes or corporation purposes, the marshal and recorder shall be governed by the 12th chapter of the revised statutes of 1843, which is hereby adopted and made a part of this act, from the 91st to the 123d sections inclusive, excepting the 120th section and the latter clause of the 97th section, and excepting the modifications in the next succeeding section.

SEC. 24. For the word auditor, wherever it may occur in the above described sections, shall be substituted recorder, and for the word treasurer shall be substituted marshal. The moneys required to be refunded by the 116th and 117th sections from the county treasury, shall be paid from the treasury of the corporation.

SEC. 25. The marshal will add to each tract or lot advertised, a proportionate part of the expense of advertising, to be collected and paid over with the taxes, and will also add to each lot or parcel sold, fifty cents, to be paid by the purchaser, one-half for the use of the marshal, and one half to the use of the recorder. All delinquent taxes shall be carried forward on the duplicate of the next year, with a penalty of fifteen per cent.

SEC. 26. The marshal shall, from time to time, pay over to the treasurer all moneys which may come into his hands by virtue of his said office, taking his receipt for the same, and on the second Monday in November he shall make return of his duplicate, and inake final settlement with the mayor and council, who shall meet for that purpose, and who shall make him an allowance for all reasonable delinquences, and such compensation for his services as collector as they shall think proper.

SEC. 27. The recorder shall be entitled to one dollar for making a deed on a sale for taxes, and shall acknowledge said deed before some person authorized to take such acknowledgment.

SEC. 28. Whenever the owners of lots on any street or part of a street not less than one block or square, shall be desirous of improving the same by graveling or paving said street, or the sidewalks thereof, or any other improvement on said street or side-walk, the resident owners of lots on said street or section of a street representing more than one-half the number of feet of lots on both sides of the same, or more than one-half of the whole number of feet on one side of any side-walk, shall, by petition sent to the mayor and council, represent the improvement desired, the mayor and council shall order such improvement made under the direction of the street commissioner, upon the best and most economical plan, and the owners of property adjoining said improvement shall have a right to work out their share of said improvement on said street or sidewalk, if done within a reasonable time, to be fixed by said council: Provided, That the council may when, in their opinion, the public good may require it, cause any such improvement to be made without petition, and assess the expenses in the manner above stated, or may pay the whole or part thereof out of the treasury of the corporation, as the case may require.

SEC. 29. After the time limited in the foregoing section, the street commissioners shall proceed forthwith to complete such improvement, and make report to the recorder of all those who have made their share of the improvement, and the amount expended to complete the remainder. And it shall be the duty of the recorder to make out a list of the delinquents, with the number of feet owned by each, to which shall he added their respective proportions of said deficiency, according to the number of feet owned, and which list, signed by the mayor and attested by the recorder, shall be sufficient authority for the marshal to collect the same. And if the owner of any such property shall fail to pay such assessment within sixty days, the marshal shall collect the same by sale of said property, or so much thereof as will pay the amount due thereon, with costs, which the marshal is hereby authorized to tax at five per cent. on each sum so collected.

SEC. 30. In making such sale, the marshal and recorder shall be governed in all respects by the sections in the preceding part of this act providing for the sale of lots or lands for the collection of taxes, and all the rights and privileges there granted to owners or purchasers are hereby extended to all sales under this act.

SEC. 31. All lands or lots which shall remain unsold for the want of bidders, or any other cause, shall be re-offered by the marshal at any time when so directed by the council, and to the amount due shall be added twenty-five cents on each piece for advertising.

SEC. 32. All moneys arising from taxes, fines, licenses, and other sources, accruing under the regulations of said corporation, shall be

paid over to the treasurer, who shall give duplicate receipts for the same, one of which shall be filed with the recorder, who will enter the same in his register of receipts; and no moneys will be paid out by said treasurer but by order of the mayor and council, cert.fied by the recorder.

SEC. 33. The territory included within the bounds of said corporation shall constitute one of the road districts of Vernon township, which shall be under the control of the mayor and council, to be worked by the street commissioner, who is hereby invested with all the authority and immunities of a supervisor of roads, and shall be subject to the same liabilities for neglect of duty; and it shall be the duty of the auditor of Jennings county, annually, to deliver to said street commissioner a list of hands and taxes assessed for road purposes in said district, in like manner as he does to supervisors of roads, and the said street commissione: shall work out the same and make like report to the auditor as is required of supervisors.

SEC. 34. It shall not be lawful to exhibit for gain, within the corporation, or within one half mile of the limits thereof, any animal, wax figure, or other natural or artificial curiosity, or any feats of horsemanship, circus riding, rope or wire dancing, legerdemain, ventriloquism, or other amusement, without first obtaining a license from the treasurer, for which they shall pay not less than two, nor more than twenty dollars, for each exhibition of such show, as shall be directed by the mayor and council; and if any person shall violate the provisions of this section, such person or persons shall forfeit and pay a penalty of not less than five, nor more than forty dollars for such violation, for the benefit of the corporation, to be recovered in an action of debt.

SEC. 35. All former acts for the incorporation of the town of Vernon, are hereby repealed, and the corporation shall inherit and possess all the rights, credits, moneys and effects belonging to former corporations of said town, and shall have the right to sue for and recover in its own name, and dispose of the same: Provided, That all moneys heretofore collected for licenses to retail spirituous liquors with the interest on the same, are hereby appropriated to the school districts in said town, to be equally divided between them, for school purposes.

SEC. 36. This act shall be a public act, and shall be liberally construed, and shall be in force from and after its passage.

CHAPTER II.

An Act to repeal an Act entitled "an Act authorising the Commissioners of Fountain
county to vacate a certain street in the town of Rob Roy, in Fountain county."

SECTION 1. Be it enacted by the General Assembly of the State of

Indiana, That John S. Ullery, of the county of Kosciusko, is hereby
appointed commissioner to view, mark, and locate a state road,
commencing at the north-west corner of section two, (2) in town-
ship thirty, (30) north of range seven, (7) east, and running two
miles south, as near the section line as the ground will permit;
thence on the nearest and best ground, until it intersects the War-
saw and Liberty Mills state road, near William Leache's lot of
ground, in section twenty-two, (22) in township thirty, (30) north of
range seven, (7) east.

SEC. 2. The said commissioner shall, on or before the first Mon-

day of March, next, or as soon thereafter as he may think proper,

and after taking an oath faithfully to discharge his duty as such

commissioner, to view, mark, and locate the said road, and he shall

be governed in all things by the general laws now in force, for laying

out roads and highways.

SEC. 3. This act to be in force from and after its passage.

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