directed herein, either by the sale of the estate assessed, as herein provided, or by suit against the party liable to pay such assessment or tax.

lands for

taxes or assessments.

$6. When any person whose property or estate shall be Sale of assessed or taxed shall fail to pay the tax or assessment, and unpaid the collector cannot collect the same, and shall make return thereof, the trustees shall cause the estate so assessed to be sold at auction, for a term of time for the payment of such tax or assessment, giving four weeks' notice of such sale, by putting up notices in five public places in the village, and serving personal notice on the owner or agent of said estate, if a resident of such village, or on the occupant thereof, and by depositing such notice in the post-office directed to such owner, if a non-resident, at his reputed place of residence, if known, at least ten days before the day of sale, and the same shall be sold to the person who shall take it for the shortest time for the payment of such tax or assessment, with interest at seven per cent, and the expense of such notice and sale. Before the time of sale the party liable for the tax, or his representative, may avoid the sale by paying the tax to the treasurer, with twelve per cent interest thereon and expense of notice and sale.

$ 7. At any time within a year after such sale the owner or Redempowners of the estate, or their representatives, may redeem tons. the same, by paying to the purchaser thereof (if he shall have paid the tax and interest, and expense of sale), the tax, expenses, and interest thereon at twelve per cent per annum from the date of the payment by the purchaser; in case the purchaser has not so paid them, by paying to the treasurer of the village the tax, expense of sale, and interest at twelve per cent per annum from the time the tax was returned unpaid, and notifying the clerk of such payment. If such tax, expenses and interest are not paid within one year from the date of sale, then the trustees shall deliver to the purchaser of the estate a certificate of such sale, under the seal of the corporation, and signed by the president, the execution of which may be acknowledged or proved as a deed, and upon the receipt of such certificate the purchaser may proceed to serve upon the holder or owner of any lien upon such estate, or any part thereof, notices in writing of such sale, and that, unless redeemed within six months from the time of such service of notice, such certificate may be recorded in like manner and with like effect as in case of other conveyances of real estate. Such certificate shall be presumptive evidence of the statements contained, in all courts and places, actions and proceedings.

to obtain

$8. The purchaser receiving such certificate, or his repre- Purchaser sentatives, may, in case the land is not redeemed as herein possession. provided, enter into and occupy the same during the term for. which it was sold, and shall be at liberty, within the term

Collection of unpaid taxes by action.

Highway districts.

Highway commissioners.

Proeeedings for street im

provements

aforesaid, to remove all the buildings and materials which he may erect or place thereon.

S 9. In case the collector shall return that a tax or assessment on any estate is unpaid, and he is unable to collect the same, the trustees are authorized and empowered, after the lapse of thirty days after the date of such return, to prosecute a civil action against the owner or owners of such estate in the corporate name of the village, and recover judgment for such tax, with twelve per cent interest thereon, and all necessary costs and expenses of said action; said trustees may cause a transcript of such judgment to be filed and said judgment docketed in the county clerk's office of the county wherein the village is situated, and the same, however small the amount, shall thereupon become a judgment of the county court, and be a lien on all real estate of the judgment debtor situate in the county where said judgment is docketed; and such real estate may be sold on execution issued to the sheriff of the county where the judgment is docketed, if not collected out of the personal property of the debtor, in the manner provided by law; and all the provisions of law in reference to sale and redemption of real estate on execution shall apply to sales and redemptions under this act.

TITLE VII.

SECTION 1. A village incorporated under this act shall constitute a separate highway district within its corporate limits, exempt from the superintendence of any one except the board of trustees, who shall be commissioners of highways in and for such village, and shall have all the powers of commissioners of highways of towns in this state, subject to this act, and, as such, they shall have power to discontinue, lay out, open, widen, alter, change the grade, or otherwise improve roads, avenues, streets, lanes, cross-walks and sidewalks; and for that purpose may take and appropriate any land in said village; but no road, avenue, street, lane or sidewalk shall be opened or altered, unless all claims for damages on account of such opening or altering shall be released without remuneration, except on the written petition of at least ten freeholders residing in said village, which petition shall specify the improvement to be made, describe the land to be taken, state the owner or owners thereof, when known, and shall be filed in the office of the clerk of the village. On the presentation of such petition the trustees shall and must meet and examine the same; and, if they decide the improvement shall be made, they shall so decide by resolution to be entered in the minutes of the board; and they shall thereupon put up, in five public places in said village, a correct description of the lands to be taken to make such improvement. and a notice that the trustees, at a place and on a day and at an

hour therein specified, not less than five days from the date and posting thereof, will meet and hear any objections that may be made to the taking of such land, or making such improvement; a copy of which notice must be served on the owner or owners of such land at least five days before said meeting, unless said owner is a non-resident of such village; in which case said notice and description must be deposited in the said village post-office, directed to said owner, at least twenty days before such meeting. Any person interested may be heard and introduce testimony before the board or trustees as to the matter, on the day specified in the notice, or on such other days as the board may appoint. After such hearing, the trustees may deny the petition, or approve and declare by resolution, to be entered in their minutes, their intention to make the said improvements, and proceed to obtain possession of the lands described in the manner provided by this act.

assess

$ 2. Whenever any road, avenue, street, lane or sidewalk Jury to is opened or altered, the damages claimed by reason thereof damages. may be determined by agreement between the board of trustees and the persons claiming such damages, but in case the damages are not so determined or released, the board shall, on being notified by the president as in case of a special meeting or at a regular meeting, meet and cause a jury of six freeholders to be summoned to determine and award said damages. Five days' notice of the time and place of such meeting shall be given to the owner or owners of such lands, if residents of the village, and if not such residents, then notice shall be sent ten days before such meeting, by mail, directed to the place of residence, if known, of each of such non-residents; the jury shall be sworn to faithfully and impartially execute their duty; shall examine the premises, hear the proofs and allegations of the parties, and reduce the testimony to writing, if any is taken; and they shall determine and award to the owner or owners of such lands such damages as they will sustain by the proposed alteration or improvement, after making allowance for any benefit which the said owner or owners may derive therefrom. The determination and award of the jury shall be signed by them and filed in the office of the village clerk, and a copy served on the persons entitled to such award. If no appeal is made within twenty days from the time of Appeals, such service, the determination and award of such jury shall made. be final and conclusive on all persons interested. A copy of such award, certified by the clerk under the seal of the village, shall be evidence of the same in all courts and places and all actions and proceedings.

when to be

not to act interested.

$3. No trustee who is interested in any lands taken for Trustees such alteration or improvement shall act with the trustees when when sit ing as a board to determine the damages, or to summon the jury to award damages, for taking such land.

Appeals to County judge.

ceedings.

$ 4. Any person interested therein may, within twenty days after notice of the award of the jury, appeal from such award by petition to the county judge of the county where such village is situated, praying for the appointment of three commissioners, residing in said county, to review said award of said jury. The person appealing shall execute a bond to the village in its corporate name in the penal sum of two hundred and fifty dollars, with two sureties who shall justify in twice the amount, conditioned for the payment of the fees of the said commissioners and costs of appeal, in case the award of the jury shall not be increased twenty dollars by said commissioners to each party appealing. Filing such bond with and serving a copy of said petition, with a notice of the time when and place where the same will be presented to the said judge, or the village clerk, shall operate as a stay of proceedStay of pro ings until the decision of the commissioners thereon. All persons appealing from the award of the jury for damages, as to one single and continuous alteration or improvement, shall join in one petition, and may execute a joint and several bond in two hundred and fifty dollars, with sureties and conditioned as herein before mentioned, and there shall be but one board of three commissioners appointed to review the award of such jury. At the time mentioned in the notice, and when the commissioners are appointed, any person may be heard in the matter. The said judge shall, on hearing the parties, appoint three disinterested electors as commissioners, residing in said county, but not in the village, to review the award of said jury, and determine and award the damages of the person or persons appealing. Immediate notice shall be given by some of the persons appealing to the persons designated as commissioners, and if any one declines or is disqualified, the judge shall appoint some disinterested person, an elector residing in said county but not in the village, to fill the vacancy. Said commissioners shall meet at such village within ten days after being notified of their appointment. They shall give the president of the village five days' notice of the time and place of their meeting, shall be sworn to do their duty, shall have power to compel attendance of witnesses by subpoena, shal! examine the premises and hear the proofs and allegations of the parties, and shall award such damages to the parties appealing as they shall deem just. The award of the commissioners shall be signed by them and be returned to the president of the village within fifteen days after the first meeting of the commissioners, and shall be filed with the clerk. Said award shall be final and conclusive on all persons interested, Trustees to and the board of trustees may thereupon take possession of the land and make the said alteration or improvement. On Pay of com- declaring the award the commissioners shall each be paid, by the treasurer of the village, three dollars per day for their services, and the amount so paid shall be collected by suit, if

Commissioners to review awards.

take lands.

missioners.

not otherwise paid, with other proper expenditures made by and for the village in and about such appeal, on the bond referred to in this section, given by the person or persons appealing, in case the person or persons appealing are liable to pay the costs of the appeal under the provisions of this act. In all cases of appeal under this section the judge to whom Judge may the appeal is made shall, by order, appoint guardians for any guardians. infant, lunatic or idiot interested in said proceedings.

appoint

of damages.

awards.

$ 5. Whenever a final award is made for damages sustained Assessment by reason of making such alteration or improvement, the persons acting as assessors may, within twenty days thereafter, assess the amount of such damages upon the estates, real and personal, in said village, and make out an assessment roll of such damages, which assessment roll shall be signed by the president and filed with the clerk and be collected in the same manner as the annual tax is collected, and the trustees shall, within one year from the time of such final Payment of award, pay or tender the amount of such damage to the persons to whom the same shall have been awarded; and in case such owner shall refuse the same, or be unknown, or a non-resident of said village, idiot or lunatic, or the rights and interests of persons claiming the same shall be doubtful, it shall in such cases be lawful for the board of trustees to pay the amount of such damages to the county treasurer of the county where said lands are situated, for the benefit of such person or persons as may be entitled to the same, accompanied by a statement of the facts under which such payment was made. The board of trustees shall cause the clerk of said village to make an entry in the village records of the money deposited, stating amount, with the names of the parties by the awards declared to be entitled to the same. On the proper person or persons being ascertained, who are entitled to receive such money, the president of the village is authorized to draw an order on said county treasurer, countersigned by the clerk, and payable to the order of the person or persons entitled to such money, for the amount due such person or persons

TITLE VIII.

SECTION 1. At any election held in such village the in- Inspectors spectors presiding shall have the powers of town boards at of election. the election of town officers; and all the laws applicable to Laws appli such elections shall apply to any election held under this act, cable. and the proceedings of the same, so far as applicable and not inconsistent with this act. The inspectors shall be subject to the provisions of this act as to elections.

of inspect

$2. The certificate of the inspectors of election presiding Certificate at the first or second election at which the question of incor- ors to be porating the village was decided affirmatively, or a copy of as to incor

conclusive