(j) For the publication of ordinances before they become operative;

(k) That all sessions of the legislative body and all records of the municipality shall be public;

(1) For adopting, continuing, amending or repealing city ordinances;

(m) For equal representation for each ward in the legislative body, if its members be chosen by wards;

(n) For a system of accounts which shall conform to any uniform system required by law;

(0) That the subjects of taxation for municipal purposes shall be the same as for state, county and school purposes under the general law.

Sec. 4. Each city may in its charter provide: (a) For annually laying and collecting taxes in a sum not to exceed two per centum of the assessed value of all real and personal property in the city;

(b) For borrowing money on the credit of the city in a sum not to exceed eight per centum of the assessed value of all real and personal property in the city: Provided, That in cities where the amount of money which may be borrowed is now limited by law, such limit shall continue until it shall be raised or lowered by a two-thirds vote of the electors voting on the question at a general or a special election; and in such cities, bonds issued for public improvements in connection with which a special assessment district is made to pay therefor, and which are a charge upon such district, shall not be included unless the contrary is provided by the charter, and the resources of the sinking fund shall be deducted in determining the amount of such indebted

The limit of such indebtedness shall not be increased oftener than once in two years. No single increase shall exceed two per centum of the assessed value of the real and personal property in the city. When a city is authorized to acquire or operate any public utility, it may issue mortgage bonds therefor beyond the general limit of bonded indebtedness

prescribed by law: Provided, That such mortgage bonds issued beyond the general limit of bonded indebtedness prescribed by law shall not impose any liability upon such city, but shall be secured only upon the property and revenues of such public utility, including a franchise stating the terms upon which, in case of foreclosure, the purchaser may operate the same, which franchise shall in no case extend for a longer period than twenty years from the date of the sale of such utility and franchise on foreclosure: Provided, however, That no city shall have power to borrow money or issue bonds imposing any liability upon the city in the purchase, construction or maintenance of a public utility for transportation purposes, which liability added to the then existing general indebtedness of the city shall cause the net general indebtedness of the city to exceed four per centum of the assessed value of all the real and personal property in the city. In case of fire, flood or other calamity, the legislative body may borrow for the relief of the inhabitants of the city and for the preservation of municipal property, a sum not to exceed one-fourth of one per centum of the assessed value of all real and personal property in the city, due in not more than three years, even if such loan would cause the indebtedness of the city to exceed the limit fixed in the charter. No city shall have power to incur indebtedness or issue bonds of any kind except for emergency purposes as above stated, and bonds secured only by mortgage on the property and franchise of a public utility which shall exceed in the aggregate ten per centum of the assessed value of all the real and personal property in the city;

(c) For laying and collecting rents, tolls and excises;

(d) For the regulation of trade, occupations and amusements within its boundaries, and for the regulation and restriction of the territory within which saloons where intoxicating liquors are sold at retail, may be located, but no charter shall per

mit the sale of such liquors in any county where such sale is prohibited by operation of the general local option law of the state;

(e) For the punishment of those who violate its laws or ordinances, but no punishment shall exceed a fine of five hundred dollars or imprisonment for ninety days, or both in the discretion of the court; said imprisonment may be in the county jail or city prison, or in any workhouse in the state authorized by law to receive prisoners from such city;

(f) For the establishment of any department that it may deem necessary for the general welfare of the city, and for the separate incorporation thereof: Provided, however, That these provisions shall not be construed to extend to public schools;

(g) For the reasonable use, regulation and control of the surface of its streets and of the space above and beneath them;

(h) For assessing and reassessing the cost, or any portion thereof, of any public improvement to a special district;

(i) For the purchase of the franchises, if any exist, and of property used in the operation of companies or individuals engaged in the plank-road, cemetery, hospital, alms-house, electric light, gas, heat, water and power business; and in cities having not less than twenty-five thousand inhabitants the purchase of the franchise, if any, and the property of street railway and tram railway companies, state and county taxes shall be paid upon such transportation property so purchased and owned by any such city;

(j) For owning and operating transportation facilities within its limits, if according to the next preceding United States census it had a population of not less than twenty-five thousond inhabitants;

(k) For the purchase of private property for any public use or purpose within the scope of its powers;

(1) For the use, by others than the owner, of property located in streets, alleys and public places

and used in the operation of a public utility, upon the payment of a reasonable compensation to the owner thereof;

(m) For the referendum on all matters within the scope of its powers;

(n) For a plan of streets and alleys within and for a distance of not more than three miles beyond its limits;

(0) For the use and control and regulation of streams, waters, and water courses within its boundaries, but not so as to conflict with the law or action thereunder where a navigable stream is bridged or dammed; nor with riparian or littoral rights without their corporate limits;

(p) For altering, amending or repealing any special act affecting any existing municipal department, but the department in control of the public schools shall not be construed to be a municipal department;

(q) For the enforcement of all such local, police, sanitary and other regulations as are not in conflict with the general laws;

(r) For a system of civil service;

(s) For the exercise of all municipal powers in the management and control of municipal property and in the administration of the municipal government, whether such powers be expressly enumerated or not; for any act to advance the interest of the city, the good government and prosperity of the municipality and its inhabitants, and through its regularly constituted authority to pass all laws and ordinances relating to its municipal concerns, subject to the constitution and general laws of this state.

Sec. 5. No city shall have power:

(a) To increase the rate of taxation now fixed by law, unless the authority to do so shall be given by a majority of the electors of said city voting at the election at which said proposition shall be submitted, but the increase in any case shall not be such as to cause such rate to exceed two per centum

of the assessed value of the real and personal property in such city;

(b) To submit to the electors a charter or to resubmit any amendment thereto oftener than once in every two years, nor unless it shall be filed with the city or village clerk ninety days before the election: Provided, however, That this provision shall not apply to the submission and re-submission of charters of cities which may be incorporated under this act until they shall have first adopted a charter; (c) To call more than two special elections within one year: Provided, however, That this prohibition shall not apply to elections which may be held in the submission and re-submission of charters of cities which may be incorporated under this act until they shall have first adopted a charter;

(d) To change the salary or emoluments of any public official after his election or appointment or during his term of office; nor shall the term of any public official be shortened or extended beyond the period for which he was elected or appointed, unless he resign or be removed for cause;

(e) To adopt a charter or any amendment thereto, unless approved by a majority of the electors voting thereon; to sell any property of a value in excess of ten cents per capita according to the last preceding United States census, or any park, cemetery or any real estate used in carrying on a public utility, or any part thereof, or any property bordering on a water front, or vacate any street or public place leading to a water front, or engage in any business enterprise requiring an investment of money in excess of ten cents per capita or authorize any issue of bonds except special assessment bonds, refunding bonds, and emergency bonds as defined by this act and bonds that it is annually authorized to issue, unless approved by three-fifths of the electors voting thereon at any general or special election;

(f) To make any contract with, or give any of ficial position to one who is in default to the city; (g) To issue any bonds without providing a