The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1889-02-12

purpose OF trying the validity of said as
sessment within twenty days after the date
OF said publication, or else he shall be for
ever barred, in all courts Of law or equity,
from questioning the validity of the assess
ment and the lien created thereby.
Section 0. BE 1t further enacted, That
II the assessment first levied shall prove
insufficient to complete the improvement,
the Legislative Council shall make another
assessment on the property previously
assessed for two-thirds oil the sum sutli-
clent to complete the improvement, which
shall be collected in the same manner as
the frst assessment, provided, that when
any work has been begun under the pro-
visions OF this act which shall not be COM
pleted ana paid Tor ont OF the first assess
ment, 1t shall be the duty Of said Council
to make such assessment OF two-thirds of
the amount necessary for its completion
rom year 10 year until per oentum on
the value OF the real property in such inn
provement district, us ascertained from
the last county assessment before making
1t, shall be collected and consumed, along
with the one-third to be otherwise paid
IN such Improvement, unless it be sooner
completed; and the performance of such
duty may be enforced by mandamus, at
the instance OF any person interested.
Section q, BE it further enacted, That
in ascertaining whether the petition for
improvements, of any kind, is signed by
a majority OF the owners in value of the
real property OF the improvement district,
the Council shall take and be governed by
the valuation placed upon the property as
shown by the last County assessment
Women, married or single, may sign the
petitions; guardians may sign for their
wards, and executors and administrators
may sign for the estates represented by
them. In case of commission, error or
mistake in making such assessment or
levy in respect TO the total cost OF the i'm
provement, or otherwise, il shall be com.
petent for the Council to make a sup.
Elemental levy or assessment TO supply
such omission, error or mistake.
Section Z. The tax assessed under the
provisions Of this act shall be collected at
the same time and in the same manner
that other taxes assessed for the uses OF
said Taxing Districts are collected: And
all laws in relation TO the collection of
such other taxes, shall apply TO and be
enforced rs to the collection OF the tax as
sessed under the provisions OF this act.
Section s. BE it further enacted, That
one-third OF the cost Of improvements to
be made under the provisions OF this act
shall be appropriated aud paid by the
Legislative Council out Of the taxes levied
by general laws by such Taxing Districts
for the particular kind OF improvements
proposed. And no improvement shall be-
undertaken under the provisions OF this
act OF kind or Tor a purpose for which
there is not tax levied in such Taxing
Districts, under their budgets by general
laws. And Improvements shall not be
undertaken under the provisions OF this
act 80 numerous or extensive that ono.
third OF tho cost thereof cannot be pro.
yided out OF the taxes so levied 10y general
laws for such Taxing Districts, for the par
ticular kndoi Improvement proposed. All
work done under the provisions Of this act
! shall be done under the supervision, dirac-
ton, contracts and control OF the Lcgisla-
tive Council, and subject 10 all the laws
governing said Taxing Districts rs to the
particular work undertaken. The contracts
and the contractors for such work shall
| look alone 10 the tax assessor under this
act for two-thirds OF the cost thereof. and
shall look alone 10 the budget tax for tho
other one-third under the provisions OF
law governing said Taxing Districts; but
said Taxing Districts may, In the discrc-
ton Of the Legislative Councils, appropri-
ate, when they may choose, to improve
mcnts under this act, any unappropriaied
surplus or part thereof which may be- prop
erly 50 appropriated. Nothing in this act
shall be construed rs authorizing said Tax
| ing Districts 10 create debts or assume
pccuniary obligations, except NJ provided
Tor by the laws under which said Taxing
/ Districts exist.