ments and proceedings of justices of the peace. Said justice receives the same fees and compensation provided by law for similar services; and they are audited and paid and collected in the same manner as the fees of justices of the peace for similar services. All fines recovered by him in suits for the violation of the provisions of said Act or the by-laws, &c., are paid over to the treasurer of the village upon their receipt by such justice. In such last-mentioned suits, if judgment is enforced, the justice awards costs, including witnesses' fees and other legal disbursements, to the successful party, to the same amount as a justice of the peace could in civil actions or proceedings before him.

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The person appointed police constable has the powers, and is subject to the same duties in criminal and civil cases, cognisable by such justice, as constables of towns, and is chief of the police force of the village, subject to the directions and orders of the president thereof. has the power, and it is his duty to keep order in all public places in the village, &c., &c. He has power to execute any warrant or process issued by justices of the peace of the county or counties in which such village is situated. He is paid for his services the same compensation, audited and allowed in the same manner, as town constables for similar services, and also such extra annual salary as chief of police as the board of trustees may direct.

The collector collects and receives all taxes and assessments for which the warrant of the board of trustees, subscribed by the president and countersigned by the clerk, is delivered to him, and within the time specified in such warrant, and pays the same into the hands of the treasurer without delay, and takes receipt for the same, and makes return to the clerk

of the amount of taxes collected by him and paid over to the treasurer, and of taxes unpaid. The collector gives a receipt to the clerk for the warrant and tax or assessment rolls delivered to him on his receiving the same. After receiving the tax-roll, the collector posts notices in five public places in the village twelve days before the last one of the three days specified in the notice, stating that he will attend at a convenient place specified in the notice, in the village, on three days specified, within fifteen days from the date of notice, for the purpose of receiving payment of taxes; and he shall attend at such times and place accordingly. Any person or corporation paying any tax or assessment, within fifteen days from date of notice, is charged with 1 per cent thereon for the fees of the collector and no more. After the expiration of the fifteen days, the collector collects the taxes or easements unpaid, with 5 per cent thereon for fees, in the same manner as is provided by law for the collection of town and county taxes, and with like power and authority as collectors of taxes of towns.

The trustees, whose duty it is to act as assessors, must, within sixty days after the annual meeting, proceed and assess upon the taxable inhabitants and corporations and property liable to taxation within the village, such sum as they deem necessary, besides funds received and estimated to be received from other sources, to defray the ordinary expenditures of the village for the current year, not to exceed the amount fixed for that purpose in their detailed statement presented at the annual meeting; also any sum directed at an annual election to be raised as an extraordinary expenditure for a special purpose for that year; also the amount to be raised as a highway tax, and also the poll

tax. They also, within twenty days after any extraordinary expenditure has been voted by the legal electors at a special election, proceed to assess the amount in a similar manner. The assessors, on completing the assessment - roll, give ten days' notice by posting notices in five public places in the village, stating that they will in the village, at a place and time stated, meet to hear and determine all complaints as to such roll; and they can then correct this roll as they think necessary. After such submission and correction, if necessary, the roll and a copy thereof are filed with the clerk of the village. The clerk immediately delivers the tax-roll to the collector, with a warrant thereunto annexed, signed by the president and countersigned by the clerk, commanding him to collect the taxes therein specified, with his fees, and return said warrant and roll within sixty days after the date of the warrant, unless the time is extended by the board of trustees for thirty days beyond the first sixty days; and this extension in no event affects the validity of the bond given by the collector and his sureties. All taxes and assessments which remain unpaid for thirty days after the final return of the warrant, bear interest at the rate of 12 per cent per annum from the date of the return, and are collected either by the sale of the estate assessed, or by suit against the party liable to pay the same, or are added to the amount taxed or assessed against the party to the next annual tax or assessment; and when so added, the total sum or amount is collected in the same manner, or either of them, as stated. This act does not in any manner affect the liability of the collector and his sureties bond given by him. When any party fails to pay, and the collector

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cannot collect the tax or assessment, he makes return thereof, and the trustees cause the estate so assessed to be sold at auction for a term of time for the payment of such tax or assessment, giving four weeks' notice of such sale by putting up notices in five public places in the village, and serving personal notice on the owner or agent, if a resident of the village, or on the occupant thereof, and by depositing such notice in the postoffice, directed to the owner, if a non-resident, at his reputed place of residence, if known, at least ten days before the day of sale; and the same is sold to the person who takes it for the shortest time for the payment of such tax or assessment, with interest, and the expense of such notice and sale. Before the time of sale the party liable for the tax, or his representative, may avoid the sale by paying the tax to the treasurer, with 12 per cent interest thereon, and expense of notice and sale. any time within a year after such sale, the owners of the estate, or their representatives, may redeem the same by paying to the purchaser thereof (if he has paid the tax and interest and expenses of sale) the tax, expenses, and interest thereon at 12 per cent per annum from the date of payment by the purchaser; in case the purchaser has not so paid them, by paying to the treasurer of the village the tax, expenses of sale, and interest at 12 per cent per annum from the time the tax was returned unpaid, and notifying the clerk of such payment. If such tax, expenses, and interest are not paid within one year from the date of sale, then the trustees deliver to the purchaser of the estate a certificate of such sale under the seal of the corporation, and signed by the president, the execution of which may be acknowledged or proved as a deed; and upon the receipt of this certifi

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cate the purchaser may proceed to serve upon the holder or owner of any lien upon such estate, or any part thereof, notices in writing of such sale; and that, unless redeemed within six months from the time of such service of notice, such certificate may be recorded in like manner and with like effect as in case of other conveyances of real estate. This certificate is presumptive evidence of the statements contained, in all law courts and places, actions and proceedings. The purchaser receiving such certificate, or his representatives, may, in case the land is not redeemed, enter into and occupy the same during the term for which it was sold, and is at liberty, within such term, to remove all the buildings and materials which he may erect or place thereon. In case the collector returns that a tax or assessment on any estate is unpaid, and he is unable to collect it, the trustees can, after thirty days after the date of such return, prosecute a civil action against the owners in the corporate name of the village. They may cause a transcript of the judgment to be filed, and the judgment docketed in the county clerk's office of the county wherein the village is situated, and the same, however small the amount, thereupon becomes a judgment of the county court, and is a lien on all real estate of the judgment debtor situate in the county where the judgment is docketed; and such real estate may be sold on execution issued to the sheriff of such county, if not collected out of the personal property of the debtor in the manner provided by law; and all the provisions of law in reference to sale and redemption of real estate on execution apply to such sales and redemptions.

A village thus incorporated constitutes a separate highway district, within its corporate limits exempt

from the superintendence of any one except the board of trustees, who are commissioners of highways in and for such village, and have all the powers of commissioners of highways of towns in this state. But no road, avenue, street, lane, or sidewalk shall be opened or altered, unless all claims for damages on account thereof shall be released without remuneration, except on the written petition of at least ten freeholders residing in said village, which petition shall specify the improvement to be made, describe the land to be taken, state the owners thereof when known, and shall be filed in the office of the clerk of the village. On the presentation of such petition, the trustees must meet and examine the same; and if they decide the improvement shall be made, they so decide by resolution entered in the minutes of the board; and they thereupon put up in five public places in the village a correct description of the lands to be taken to make such improvement, and a notice that they, at a place, day, and hour specified, not less than five days from the date and posting thereof, will meet and hear any objections that may be made to the taking of such land or making such improvement, a copy of which notice must be served on the owners of the land at least five days before said meeting, unless the owner is a non-resident of the village, in which case the notice and description must be deposited in said village post-office, directed to him, at least twenty days before such meeting. Any person interested may be heard and introduce testimony before the board of trustees as to the matter on the day specified in the notice, or on such other days as the board may appoint. After such hearing, the trustees may deny the petition, or approve and declare, by resolution entered in their minutes, their intention to make the improvements, and

proceed to obtain possession of the lands described, in the manner provided by said Act of 1870. Whenever any road, &c., is opened or altered, the damages claimed by reason thereof may be determined by agreement between the board of trustees and the claimants; but in case the damages are not so determined or released, the board, on being notified by the president, as in case of a special meeting, or at a regular meeting, meet and cause a jury of six freeholders to be summoned to determine and award the damages. Five days' notice of the time and place of such meeting shall be given to the owners of the lands, if residents of the village, and if not such residents, then notice shall be sent ten days before such meeting by mail, directed to the place of residence, if known, of each of such non-residents. The jury is sworn to faithfully and impartially execute their duty; they examine the premises, hear the proofs and allegations of the parties, and reduce the testimony in writing, if any be taken; and they determine and award to the owners such damages as they will sustain by the proposed alteration or improvement, after making allowance for any benefit which they may derive therefrom. The determination and award of the jury is signed by them and filed in the office of the village clerk, and a copy served on the persons entitled to such award. If no appeal is made within twenty days from the time of such service, the determination and award of the jury are final and conclusive on all persons interested. A copy of the award, certified by the clerk under the seal of the village, is evidence of the same in all courts and places and all actions and proceedings. trustee who is interested in any such lands taken shall act with the trustees when sitting as a board to determine the damages, or to summon a

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jury to award damages. Any person interested therein may, within twenty days after notice of the award of the jury, appeal from such award by petition to the county judge of the county where such village is situated, or in case such village is located in two or more counties, then to the county judge of either of said counties, praying for the appointment of three commissioners residing in said county to review the jury's award. The award of these commissioners is signed by them, and is returned to the president of the village within fifteen days after their first meeting, and is filed with the clerk; and it is final and conclusive on all persons interested, and the board of trustees may thereupon take possession of the land and make the said alteration or improvement. Whenever a final award is made for such damages, the persons acting as assessors may within twenty days thereafter assess the amount of such damages upon the estates, real and personal, in said villages, and make out an assessment-roll of such damages, which is signed by the president and filed with the clerk, and the assessment is collected in the same manner as the annual tax is collected, and the trustees within one year from the time of such final award pay or tender the amount of such damages to the persons to whom they have been awarded; and in case such owners refuse the same, or are unknown, or non-residents of the village, idiot or lunatic, or the rights and interests of persons claiming the same are doubtful, it is in such cases lawful for the board of trustees to pay the amount of such damages to the county treasurer of the county where the lands are situated, for the benefit of such persons as may be entitled to the same, accompanied by a statement of the facts under which payment was made. The board of trustees causes the clerk of said vil

lage to make an entry in the village | records of the money deposited, stating amount, with the names of the parties by the awards declared to be entitled to the same. On the proper persons being ascertained who are entitled to receive such money, the president of the village is authorised to draw an order on the county treasurer, countersigned by the clerk, and payable to the order of the person or persons entitled to such money, for the amount due respectively.

At any election held in an incorporated village, the inspectors presiding have the powers of town boards at the election of town officers; and all the laws applicable to such elections apply to village elections and the proceedings of the same, so far as applicable and not inconsistent with this Act of 1870. All conveyances by the village are in its corporate name, and are accepted by the president thereof, authorised by resolution of the board of trustees with the corporate seal annexed. The affidavit of the party publishing or posting any notices is deemed presumptive evidence thereof in all courts and places and in all actions and proceedings. Money cannot be borrowed on the credit of, nor can any debt be created in behalf of, the village, payable at a future time; nor can any debt or liability be incurred by the village except for ordinary expenditures of the village or highway purposes within the income of the current year, for the ordinary expenditures or highway purposes applicable to such purposes. When the raising of any money for a special purpose as an extraordinary expenditure has been voted, the amount may be borrowed, or a liability by contract for the special purpose may be incurred, not exceeding the expense ordered, until the amount can be raised by a tax as described. Any officer or person

who assumes to create a liability or appropriate any money or property of the village contrary to the provisions of said Act, or assents thereunto, is personally liable for such debt or liability, and to the village for such money or property; and each of the trustees present when such violation has been committed is deemed to have assented thereunto, unless he express his dissent, and requests the same to be entered upon the record of proceedings. Any wilful violation of this is a misdemeanour. No member of the board of trustees shall be interested in any contract to which the village is a party. The board of trustees shall cause to be kept a record of its proceedings. All votes shall be taken by ayes and noes when required by one of the trustees, and shall be entered in such record; and such record shall contain the names of the members of the board present and voting on any question, and the affirmative and negative votes of the members so voting. By Acts of 1874 and 1875, it is the duty of the board of trustees to cause to be published, once in each year, and twenty days next before the annual meeting, in at least one public newspaper printed in the village, or in a public newspaper that is to all intents and purposes a village newspaper of more than one village, and that has more than one publication office, one of which is in such incorporated village, a full and detailed account of all money received by them or the treasurer of said village for the account and use thereof, and of all money expended therefor, giving the items of expenditure in full. Should there be no paper published in the village, they shall publish the same by notice to the taxpayers by posting in five public places in said incorporated limits.

When any person complained against as a vagrant, disorderly