The Birmingham age-herald., 1907-08-29

such assessment exceeds the increased
 value of such property by reason of tho
 special benefits derived from the improve
 ment and shall render Judgment ac-
 cordingly. If on the hearing of such ap.
 peal 1t shall appear that by reason oi
 any technical irregularity or defect ir
 the proceedings the assessment has not
 been properly made against the lot or
 parcel of land sought to be charged the
 court may nevertheless, on application
 of the city or town, upon satisfactory
 proof that expense has been incurred,
 which is a proper charge against the lot
 or land. but in such cases the court
 shall make such order for the payment
 of the costs as it may deem proper An | appeal may be taken to the Supreme l Court of Alabama by any person inter-
 ssted in said property from the judg-
 ment rendered by the said court, within 1 thirty days from the date of such judg-
 ment, upon giving bond for the cost of | appeal, or if supersedeas be desired, upon l giving further bond in such sum as the l judge may prescribe, payable to the ciry
 or town, with sufficient sureties to be 1 approved by the clerk of said court. con-
 ditoned to pay such judgment, or per- form such judgment as the Supreme Court may render in the premises and all such costs and damages as the city or town may have sustained if the judg
 ment is affirmed. Such appeal shall be
 heard upon the record and bill or excep
 tions reserved by the party taking sucn
 appeal setting out such evidence may
 be necessary to a fair presentation of the
 case and must be affirmed or reversed as may seem proper to the Supreme Court, in the event a supersedeas bond has been given and the said case is affirmed by the
 Supreme Court 1t shall add to the judg
 ment rendered by the lower court. inter- est thereon and ten per centum damages for delay The city or town may also ap- peal from any judgment of the said cir cult court, or other court. without giv- ing bond, and all appeals taken pursuant to this act shall be preferred cases in the Supreme Court. In the event the final judgment is rendered In favor of the city or town, execution may be issued thereon against the principal and surcties on the appeal bond unless the amount of the judgment is paid within five days of the date of such judgment, and the court shall by further order adjudge the prop erty assessed be sold to satisfy such judgment. Nothing contained in this sec tion shall operate to release or discharge the lien on such property until the as- sessment Is fully paid.
 Sec 134.-It shall be lawful for the
 council, in ordering any local improve ment, the cost of which or any par. thereof, Is to be assessed against the property abutting on any street, avenue, alley, highway or other public place so improved or area drained by such sewer or sewers, to provide that the same shall be paid in cash within thirty days after the final assessment, provided that the cost of such improvement does not exceed one thousand dollars, but if the total cost of said improvement is greater than such sum, any property owner may, at ms election, to be expressed by notifying the city official charged with the duty of
 collecting such assessments in writing
 within thirty days after the assessment is made final, pay the said assessment in ten QO) equal annual installments which bear interest at not to exceed eight per centum 6 per centO per annum, payable annually. Any person may pay the whole assessment against any lot or parcel or land within thirty days from the tune the assessment Is made; and he shall have the right at any installment period
 to pay the assessment in full by paying the full amount of the installments, to- gether with all accrued interest at eight per centum 6 per centum) per anaurl on the amount of said assessment so paid
 before maturity as a penalty; should the
 property owner desire to pay off the de ferred installments between the dates on
 which they are due, he shall pay interest
 
 period, and together with the penalty above described. The first installinenS shall be payable within thirty lays after the assessment Is made final, and all | assessments, or installments thereof, shall l be payable at the office of the clerk, tax collector or treasurer of the city or town, l as the council may prescribe, and all as l sessments or installments thereof shall | bear interest at not exceeding eight per | after l the expiration of thirty days from the | date on which the same Is made final. l which interest shall be due and payable | at the time and place the assessment or installment is due and payable. In all l cases where the property owner does not | elect to pay in installments, or having ne- | glected to pay in installments rails to l pay the first installment in thirty days | from the date of assessment, he sha: be l held to have waived the right to pay in 1 installments, and the entire assessment | shall at the expiration of said thirty | days become due and payable.
 l Sec. 135. If the property owner who 1 has not elected to pay his installments, | fails to pay his assessment within thirty days or having elected to pay in intall- I ments fails to pay the first installment 1 In thirty days from the date of the | sessment or make default in the payment | | thereon, the whole of such assessment | shall immediately become due and pay | able, and the officer designated by the | council to collect such assessment shall l proceed to sell the property against which | the assessment is made, to the highest l bidder for cash, but he shall first give | notice by publication once a week for l three consecutive weeks in some news paper published in the city or town of general circulation therein, the date and time of such sale and the purpose for which same is made, together with q de- scrption of the property to be sold. But any property owner, notwithstanding his default may pay the assessment with in- terest and all costs, if rendered before the sale of the property. The cost of such advertisement and sale shall constitute a charge against the property to be sold and shall be retained out of the pro- ceeds of the sale. And the officer mak- ing such sale shall execute a deed to tho purchaser which shall convey all the right title and interest which the party against whose property the assessment was made, had or held in said property at the date of making such assessment, or of the date of making such sale. Any surplus arising from such sale shall be paid into said city treasury to be kept as a surplus fund by the treasurer for the owner upon the responsibility of his official bond. The council may by its agent purchase real estate sold as pro- yided under this section, and in the event of such purchase the deed for same shall be made to the town or city. Such prop erty may be redeemed by the owner. or his assigns or other person authorized