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

and the parties in interest redeeming shall be adjusted between the parties as are other legal and equitable interests
 The city or town may redeem property at any sale made by the state for taxes. upon the same terms as required by law for owners to redeem and no person shall be allowed to redeem from the mu- nieipality, without paying to the city or town the amount paid to redeem such property and all claims of the city there on for taxes, assessments and penalties or otherwise, and no redemption shall be made in any case from the municipality or from a purchaser after two years from the date of the sale.
 Sec. 116. Purchasers at a municipal tax sale shall have the right of possession of property so purchased and may enforce the same by an action of unlawful de- tainer or by an action of ejectment, and there shall be no liability to account for rents and profits to the party redeeming.
 Sec. IF. Appeals supers eding the de- cree of the lower court may be taken to the supreme court from any final decree in any tax case, upon the ap- pellant entering into bond, with gcod and sufficient suretes. in an amount to be fixed by the chancellor or judge of the court rendering the decree, con ditfoned to pay the judgment of the supreme court when rendered, prov!d- ed that no sureties on any bond shall be required of a city or town.
 Sec. l1S. If the mayor or clerk shall have reason to believe that the city or town will likely lose taxes by the hot iS without paying same. at any time after assessment whether such taxes are due or not, he shall cause attachment or f;arnishmert proceeding to issue from the court of a justice of the peace against such person, as upon a sadg- ment in such court, upon affidavit be- ing made that the party is about to move from the city and that there is danger of the city losing it's taxes, Hhereuron the taxes arc declared to Ee due and collectable and may be col leeted by the justice as in ether eases.
 Sec. 119. No municipality shall have the right to release any person from lawful taxes or burdens imposed by law, bat this shall not prevent the set clement of claims where 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. 120. After the adoption of this act. courts of the county commissioners 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
 
 road and bridge tax or either, on the property located in such municipality, such sums when paid over to the mu- nicipality 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 special bridge tax not expended by the municipality in main- taining the bridges within it's corpo- rate limits, in any years, shall be re- turned to the board of revenue or court of county commissioners and credited to the county bridge fund for the pur- pose of maintaining bridges of the county outside the corporate limits of such municipality
 See. 121. The inhabitants of any mu- nicipality shall be exempt from work ig on the roads or highways outside tine 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 1922 All cities and towns, in this state shall have power and authority to design or cause to be designed, con tract for and :o execute, cause to pc executed he construction or inn provement or reconstruction or reim- proyement of any street, avenue, al ley, highway or other public place. or any sidewalk, thereon, by filling, grad ing, leveing, gravoing, staging, ma cadamlzing, curbing, sut.ering, paving or otherwise improving the same, in such manner and with such material us the council or such city or town may prescribe; to construct or reconstruct any drain or drains sanitary or storm water sewer or sewers, sanitary, and storm water sewer systems, either com hied separate; to lay out, establish and define storm water and sanitary districts or either, and to provide for the drainage thereof, and to build or construct or rebuild, or reconstruct, outlets for such sewer or sewer sys- tems either within or without the cor porate limits and to cause the cost and expense of all or any part of the aforesaid work, and improvements, to be assessed against the property. abutt- ing on said street, avenue, alley, high way, or ether public place so improved 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 123. That the term council as herein used shall mean also 6 board of public works where suck a city has such board. Wherever tho city has in addition to it's council a board of pub lie works, charged with the care main tenance and improvement of streets. storm sewers and drains, then and in that event the powers herein declared shall be divided between said board of public works, and said council in har- mony with the general system of gov ernment of said city in reference to division of authority and duty between the board of public works on the one hand and the council on the other.
 Sec. 14. When the council of any city