The Paducah evening sun., 1910-03-23

mate shall be delivered to the board
of public works. and another to the
mayor, who shall transmit such copy
to the general council. The board OF
public works is then required to fix
day for the inspection and reception
of the work. and give notice thereof
by publication in the Official news
paper at least three days before the
time and place fixed for the inspec-
ton OF reception OF the work. and
this notice shall state the cost per
abutting foot of property. as shown
by the engineers estimate. At the
time and place fixed in said notice
the owners of property liable for the
cost OF the Improvement may appear
and be heard before said board. as TO
whether the work had been done ac-
cording TO contract, and the correct
estimate of cost thereof made against
the property holder. These protests
by property holders must be in writ
ing, filed with the board. and shall be
with such recommendation as the
board may make. and the report OF
the board accepting or rejecting the
work, to the general council, who
shall have power to act finally in this
matter.
II the general council shall accept
the work done and confirm the engi-
neer's estimate of the cost, then by
ordinance, the cost OF the work less
the cost TO be paid by the city, or any
street railway company. shall be ap-
portioned equally among the owners
OF the abutting property along the
lines OF the improvements, according
to the number OF abuttlng feet owned
by them respectively. excepting that
the entire cost OF sidewalks. incud-
ing intersections shall be paid for by
the property owners. and by such
ordinance shall assess and levy a
local tax upon the several lots or
parcels OF abutting property sufficient
to pay the cost OF such improvement
for which II is liable, aud thereupon
la lien Is created upon snch property
for the payment Of the tax levied
thereon.
for the improvement, otherwise. the
entire tax shall be payable in cash.
and a failure to pay same, as here
inbefore stated, incurs a penalty Of
ten per cent In addition to the regu-
lar six per cent rate Of interest which
the estimates draw. II such agree
ment is filed, then II becomes the
duty OF the property holder 20 pay
such local tax in ten equal INSTALL
ments. or as nearly equal as possible
at the rate OF one installment a year.
due and payable at the time other
city taxes are due and payable. but
the interest due thereon shall be due
and payable 10 the treasurer every
six months. TO be computed from the
time of the first installment OF the
tax is due. Any person may. how
ever. at any interest paying period
after the fifth annual installment OF
his tax becomes due, pay the entire
assessment or tax against the prop
erty with the accrued interest. These
installments of special assessments
together with the interest shall be
Ten Years 10 Pay Assessments.
II becomes the privilege also of the
general council to provide that any
improvement OF any street. alley.
sewer or sidewalk shall be made on
the ten-year plan. and when the tax
is levied on the property as herein
before described. the city treasurer
shall give a notice by one publlca-
tion in the Official newspaper. requir-
ing all persons to pay their special
improvement tax within thirty days
from the publication of the ordi-
nance, accepting the work and as
sesslng the costs thereof, and the op-