The Montgomery advertiser., 1907-08-29

redeenine shall adjusted between the parties as are other legal and equitable interests.
 The city or town may redeem proper ty at any sale made by the State for taxes, upon the ,ne terms as required by law for owners to redeem. and no person shall ' allowed to redeem from the municipality, without paying to the city or town. the amount paid to redeem such property and all claims of the city thereon for taxes, assessments and penalti~s or otherwise, and no redemp- tion shall be made in any case from the municipality or from a purchaser after two years from the date of the sale.
 Sec 116. P. chasers at municipal tax sale shall have the right of pos session of the property so purchased and may enforce the same by an action of unlawful detainer or by an action of ejectment, and there shall be no liability to account for rents and profits to the party redeeming.
 Sec117. Appeals supersAding the de- cree of the lower court may be taken to the Supreme .urt from any final decree in any tax case. unon the app pel1ant entering into bond, with good and sufficient sureties, in an amount to be fixed by the Chancellor or Judge of the Court rendering the decree. con ditioned to pay the Judgment of the Supreme Court when rendered. pro- vided th>. no sureties on any bond shall be required of city or town.
 Sec. lis. If the mayor or clerk shall have reason to believe that the city or town will likely lose taxes by the fact thatNa person is moving away, without paying same. at any time after assessment. whether such taxes are due or not. he shall cause attachment or garnishment proceeding to issue from the court of justice of the peace n.- rArr- ment in such court, upon affidavit be- ing made that the party is about ot move from the city, and that there is danger of the city losing its taxes, whereupon the taxes are declared to be due and scollectablc and may be collected by the justice as in other cases.
 Sec. 119 No municipality shall have the right to release any person from lawful taxes or burdens imposed by law, but t.sis shall not prevent the settle- $ ment of claims ere doubt exists as to the validity or extent thereof, but all compromises shall be adopted by the council by resolution or ordinance as of permanent operation.
 Sec 12O. After the adoption of this act courts of the county commissioners 7 and Boards of Revenue of the county where there is levied a special road and bridge tax. or either. shall pay over, each year, to each municipality therein one-half of the money collected on such road and bridge tax or either. on the property located in such municipality, such sums when paid over to the muni- cipality, shall be used exclusively for the purpose of maintaining the streets and bridges in the corporate limits of such municipality, Any money derived from levy of a special bridge tax not expended by the municipality in maintaining the bridges within its corporate limits. in any years. shall be returned to the Board of Revenue or court of county commissioners and credited to the county bridge fund for the purpose of maintaining bridges of the county outside the corporate limits of such municipality.
 Sec. 121 The inhabitaHts of any municipality shall be exempt from working on the roads or highways out side the limits thereof, and may be re- quired, for the support of the streets within such limits, to pay a street tax Of not exceeding five dollars per year.
 Sec. 122. All cities and towns. in this State. shall have power and authority to design or cause to be designed, con- tract for and to execute. or cause to be executed the construction or im- provenent or the reconstruction or re- improvement Of any street. avenue, al- ley, highway, or other public place, or any sidewalk. thereon, by filling, grad
 
 damizing. curbing, guttering. paving or otherwise improving the same, in such manner and with such material as the council of such city or town may pre- scribe; to construct or reconstruct any drain or drains sanitary or storm water sewer or sewers, sanitary, and storm water sewer systems, either combined or separate; to lay out. establish and define storm water and sanitary dis- tricts. or either, and to provide for the drainage thereof, and to build or com struct, or rebuild, or reconstruct, our- let's for such sewer or sewer systems. either within or without the corporate limits, and to cause the cost and ex- pensc of all, or any part of the afore- said work, and Improvements. to be as- sessed against the property abutting on said street avenue, alley, highway, or other public place so improved or drained. by said sewer or sewers to the extent of the increased value of such property by reason of the special benefits derived from such improve ments.
 Sec. 12s. That the term council as herein used shall mean also board of public works where such a city has such a board. Wherever the city has in addition to its council a Board of Pub lie works. charged with the care, main tenance and improvement of streets, storm sewers and drains, then and in tnaN GNcAt bAc QbWSAS AGtCAH 0SCLdA GU shall be divided between said board of public works and said council Tn harmony with the general system of government of said city in reference to division of authority and duty be- tween the board of public works on the one hand and the council on the other.
 Sec. 124 When the council of any city shall determine to construct or inn prove any street, avenue. alley, side walk. highway or other public place, or to make any other improvement, or undertake any work hereinbefore authorized the cost of which or any part thereof is proposed to be assessed against the property abbutting, on or drained, by said improvement, it shall adopt an ordinance or resolution to that effect, describing the nature and ex- tent of the work, the general character of the materials to be used and loca- tion and terminal points thereof, and the streets, avenues, alleys or other highways, or | 4rts thereof, and shall direct that full details. drawings. plans specifications and surveys of said work and estimates be prepared by the city engineer, or such other person as may be designated in such ordinance or resolution. or the said council may adopt plans, for such work already prepared. When the contemplated i'm provement is a storm water or sanitary sewer or sewers. or a storm water or sanitary sewer system, such resolu- tion or ordinance shall establish or de-