The San Francisco call., 1898-04-05

that may be assessed to, property owned by the City and County or by any department thereof.
 e. or all work done in front of, or that may be assessed to, property owned by the United States.
 Second.-The expense of all sewers, cesspools, manholes, culverts and drains. and of all grading, planking, macadamizing, paving, piling and cap plng any street, or portion thereof, and of all curbs thereon, and of all work done on sidewalks, shall be assessed upon the lands within the block or blocks adjacent thereto as herein pro- vided, except where by an assessment district it may be provided otherwise.
 Third.-The expense of all work on such portion of any street required by law to be kept in order by any person, company, or corporation, having rail- road tracks thereon, shall be borne and paid for by such person, company or corporation, and shall be included in the assessment hereinbefore provided for.
 No assessment shall be levied upon any property, which, together with all assessments for street improvements that may have been levied upon the same property during the year next preceding, will amount to a sum great CT than fifty per centum or the value at which said property was assessed upon the last preceding Assessment Book of the City and County.
 Sec. g. Subdivision One - Except where the expense incurred for the street work and improvement author ized herein is to be assessed upon a district as hereinafter provided, such expense, other than that to be paid by a person, company or corporation having tracks on the street where such work and improvement mas been oohe, shall be assessed upon the lots ana lands fronting thereon, except as here matter specifically provided; each lot or portion of a lot being separately aS- sessed in proportion to the frontage at a rate per front foot sufficient to cover the total expense of the work.
 Subdivision TWo-The expense or all improvement except such as is done by contractors under the provisions of sec tion sixteen of this Chapter, until the streets, avenues, street crossings, lanes, alleys, places or courts are finally ac- cepted, as provided in section twenty three of this Chapter, shall be assessed upon the lots and lands as provided in this section according to the nature and character of the work.
 Subdivision Three-The expense of the work done on main street cross fngs shall be assessed at a uniform rate per front foot on the quarter blocks and irregular blocks adjoining and cornering upon the crossings, and separately upon the whole Of each lot or portion of a lot having any front age in the said blocks fronting on said main streets, half way to the next main street crossing, and all the way on said blocks to a boundary line of the city where no such crossing intervenes, but only according to its frontage in said quarter blocks and irregular blocks.
 Subdivision Four-Where a main street terminates in another main street, the expense of the work done on one-half of the width of the street opposite the termination shall be as- seSsed upon the lots in each of the two quarter blocks adjoining and corner ing on the same, according to the front age of such lots on said main street and the expense of the other half of the width of said street upon the lot or lots fronting on the latter half of the street at such termination.
 Subdivision Five-Where any alley or subdivision street crosses main street, the expense of all work done on said crossing shall be assessed on all lots or portions of lots half way on said alley or subdivision street to the next crossing or intersection, or to the end of such alley or subdivision street if 1t does not meet another.
 Subdivision Six-The expense of work done on alley or subdivision street crossings shall be assessed upon the lots fronting upon such alley or subdi- vision streets on each side thereof. in all directions, half way to the next street, place, or court, on either side, respectively, or to the end of such al ley or subdivision street, if it does not meet another.
 Subdivision Seven-Where subdivis- ion street, avenue, lane, alley, place, or. court. terminates in another street, expense of the work done on one-half the width of the subdivision street, avenue, alley, place, or court opposite the termination, shall be assessed upon the lot or lots fronting on such subdi- vision street or avenue, lane, alley, place, or court so terminating, accord ing to it's frontage thereon, halfway on each side, respectively, to the next street, avenue, lane, alley, court, or place or the end of such street, avenue, lane, alley, place, or court, if 1t does not meet another, and the other one half of the width upon the lots fronting such termination.
 Subdivision Eight-Where any work in this Chapter, manholes, cesspools, culverts, crosswalks, piling and capping excepted, is done on either or both sides of the center line of any street for one block or less. and fur ther work opposite to the work of the same class already done is ordered to be done to complete the unimproved portion of said street, the assessment to cover the total expense of said work so ordered shall be made upon the lots or portions of the lots only fronting the portions of the work so ordered. When sewering or resewering is ordered to be done under the sidewalk or only on one side of a street for any length thereof, the assessment for it's expense shall be made only upon the lots and lands fronting nearest upon that side. and for intervening intersections only upon the two quarter blocks adjoining and cornering upon that side.
 Subdivision Nine Any owner or owners of lots or lands fronting upon any street, the width and grade of which have been established by the Supervisors, may perform at his or their own expense (after obtaining per- mission from the Board of Public Works so to do, but before said Board has passed it's resolution of intention to recommend grading inclusive of this) any grading upon said street, to it's full width, or to the centre line thereof, and to it's grade as then established, and thereupon may procure, at his or their own expense, a certificate from