place at which objections to the final adoption of such resolution will be heard by the Council, and the time for such hearing shall not be less than five days after the publication of such notice. At the time so fixed the Council shall meet and hear all such objections, and for that purpose may adjourn from day to day, and may by resolution, modify such assessment in whole or in part thereof. A copy of such resolution, certified by the city clerk, must be delivered to the city treasurer within two days after its passage.

Section 35. If such resolution is passed, objections heard, and finally disposed of between the first Monday in October and the first day of the following April, the first payment which shall be for one-fourth of the total assessment shall be placed on subsequent tax-rolls and be collected in the same manner as other taxes. If such resolution is passed, objections heard, and finally disposed of between the first day of April and the first Monday in October, the first payment which shall be for one-fourth the total assessment shall be placed on the tax-roll and collected in the same manner as other taxes, and all subsequent payments, each of which shall be for one-fourth the total assessment, if unpaid as hereinafter provided, shall be placed on subsequent tax-rolls and similarly collected.

Section 36. When one payment becomes delinquent, the whole tax shall become so, and the property shall be sold the same as other property sold for taxes.

Section 37. Upon all payments after the first, the city treasurer shall collect simple interest at the rate of six per cent. per annum from the date when the first payment becomes delinquent and shall receive payment in full and give receipts therefor for the entire tax on any property with interest to the date of payment, at any time the same may be tendered by the owner or agent.

Section 38. The treasurer must make settlement with the Council for the taxes so collected as in other cases.

Section 39. Nothing contained in Sections 30 and 31 hereof shall prevent the Council from making public improvements as provided in other Sections in this Chapter, and amendments thereof.

Section 40. The estimated cost of the preparation of assessment rolls, except the cost of labor performed by an officer or regular employee of the city, shall be considered a part of the cost of all work heretofore enumerated.

Section 41. Any special assessment made and levied to defray the cost

and expense of any of the work enumerated in this Article, together with any per centages imposed for delinquency, and for cost of collection, constitute a lien upon and against the property upon which such assessment is made and levied, from and after the date of the payment of such assessment, which lien shall be enforced by a summary sale of such property, and the execution and delivery of all necessary certificates and deeds therefor, under such regulations as may be prescribed by ordinance, or by an action in any court of competent jurisdiction to foreclose such lien, but any property sold to satisfy such liens shall be subject to redemption within the time and in the manner provided, or that may hereafter be provided by law for the redemption of property sold for taxes.

Section 42. Any mistake in the description of the property or the name of the owner shall not vitiate the liens, unless it is impossible to identify the property from the description.

Section 43. Whenever, by reason of an alleged non-conformity to any law or ordinance, or by reason of any omission or irregularity, any special tax or assessment is either invalid or its validity is questioned, the Council may make all necessary orders and ordinances and may take all necessary steps to correct the same and to re-assess and re-levy the same, including the ordering of work, with the same force and effect as if made at the time provided by law, ordinance or resolution relating thereto; and may re-assess and re-levy the same with the same force and effect as an original levy. Whenever any apportionment or assessment is made and any property is assessed too little or too much, the same may be corrected and reassessed for such additional error (amount?) as may be proper, or the assessment may be reduced even to the extent of refunding the tax collected. Any special tax upon re-assessment, or re-levy, shall, so far as is practicable, be levied and collected as the same would have been if the first levy had been enforced; and any provisions of any law or ordinance specifying a time when, or order in which acts shall be done in a proceeding which may result in a special tax, shall be taken to be subject to the qualifications of this Act. Any and every ordinance, or part thereof, of any Council heretofore passed in substantial conformity with this Section, is hereby legalized.

Section 44. Whenever the estimated special tax or assessments for any of the improvements mentioned in the preceding Sections, or for the taking of private property for the opening or widening of any street or alley, in the aggregate amount to more than twenty-five per cent. of the last as

sessed value of the property, sought to be assessed, then the Council must provide out of the general fund for the payment of the amount in excess of said twenty-five per cent.

Section 45. The tax, as provided in the preceding Sections of this Article, must, unless otherwise distinctly specified, be paid within thirty days after its levy,to the city treasurer, who must give a receipt therefor, and in case of the non-payment, the treasurer must proceed to collect the same in the same manner as delinquent taxes are collected on other property. If such tax is not paid within said sixty days a penalty of ten per cent. shall be added thereto and collected as a part of the tax.

Section 46. The treasurer must make settlement with the Council for the taxes collected as in other cases.

Section 47. That Sections 4817, 4818, 4819, 4820, 4821, 4822, 4823, 4824, 4825, 4826, 4827, 4828, 4829, 4830, 4880, 4881, 4882, 4883, 4884, 4885, 4886, 4887, 4888, 4889, 4890, 4891, 4892, 4893, 4894, 4895, 4896, 4897, 4898 and 4899 of the Political Code be and the same are hereby, repealed.

Approved March 8th, 1897.

HOUSE BILL NO. 213.

An Act to amend Sections 4867, 4868, 4869, 4870, 4871, 4872, 4873, 4876, and 4877 of the Political Code, of Montana, relating to taxation in Municipal Corporations.

Be it enacted by the Legislative Assembly of the State of Montana:

Section 1. That Sections 4867, 4868, 4869, 4870, 4871, 4872, 4873, 4876, and 4877 of the Political Code be and the same are hereby amended so as to read as follows:

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Section 4867. It is the duty of the county clerk on or before the first Monday in October in each year to make a duplicate of the corrected assessment book for each city in the county, the treasurer of which is required by ordinance of such city to collect its taxes.

Such book shall be styled "The Duplicate Assessment Book for the City of..... " and must contain a copy of the "Corrected Assessment Book" of the county as far as the same refers to city property. Section 4868. Such duplicate must be made in a book furnished by

the city clerk of each city in the county, and ruled in columns specifying the different funds so that the city treasurer may extend the same and collect the taxes.

Section 4869. The county clerk must deliver such duplicate assessment book to each city treasurer, and take his receipt therefor, having attached thereto the affidavit similar to the one set out in Section 3845 of this Code.

Section 4870.

The county treasurer of the counties must collect the taxes levied by all cities and towns in the respective counties, except in case of such cities of the first and second classes as may provide by ordinance for the city treasurer to collect the taxes from such "corrected assessment book."

Section 4871. In case an ordinance of any city of the first or second class shall provide for the collection of its taxes by its treasurer, such treasurer shall have the same power to collect municipal taxes as the county treasurer to collect State and county taxes, and the same right to give notice, add penalties, seize and sell property for delinquent taxes, give deeds to purchasers, and to do everything that a county treasurer might do in the premises, except that he must make settlement with the City Council.

Section 4872. The Council must, on or before the first Monday of October of each year, by resolution, determine the amount of city or town taxes for all purposes, to be levied and assessed on the taxable property in the city or town for the current fiscal year, and the city clerk must at once certify to the county treasurer a copy of such resolution, and the county treasurer must collect the taxes as in this Article provided; provided, that in cities where the council has provided by ordinance for the collection of their taxes by the city treasurer, the city clerk must certify a copy of such resolution to the city treasurer.

Section 4873. The fiscal year of cities and towns begins on the first Monday of May in each year.

Section 4876. The city clerk must make a list of all persons liable for such tax, and present the same to the council for inspection and correction at a regular or special meeting to be held not later than the third Monday of May. On or before the first regular meeting in June the council must direct a copy of such list, as corrected, certified by the clerk, to be delivered to the city treasurer, and the city treasurer must forthwith collect such taxes from the persons named in the list, and from such

other persons liable for the same as he may add thereto, provided, that any person who is assessed for a property tax in the city may pay such poll tax at the time he pays his general tax, and in such case the poll tax shall be added upon the assessment list to other taxes of persons liable therefor paying taxes upon real and personal property, by the county clerk upon a list of the names of persons liable for the same being certified to by the city clerk.

Section 4877. The city or town clerk, in making such list, and the city or town treasurer in collecting such tax, have the same powers in reference thereto as the county assessor and county treasurer have in assessing and collecting the poll tax provided for in Chapter X, Title X, Part III, of this Code, Sections 3960, 3961, 3962, 3963, 3964, 3965, 3966, 3967, 3968, 3969, 3970, 3971, 3972, 3973, 3974, 3975, 3976, 3977, 3978, 3979, 3980, 3981 and 3982.

Approved March 3, 1897.

HOUSE BILL NO. 208.

An Act to amend Sections 4950 and 4951 of Chapter IV, Part IV, and Title III. of the Political Code, relative to the proceeding for changing cities or towns from one class to another.

Be it enacted by the Legislative Assembly of the State of Montana:

Section 1. That Section 4950 of Part IV, Title III, Chapter IV, of the Political Code, be and the same is hereby amended so as to read as follows:

"Section 4950. Whenever it manifestly appears to a city or town council from the last federal, State, county, city or town census, that such city or town has the requisite population to entitle it to be classified as provided in Section 4710, Part IV, Title III, Chapter III, of this Code, such city or town must be advanced as provided in the next Section."

Section 2. That Section 4951 of Part IV., Title III, Chapter IV, of the Political Code, be, and the same is hereby amended so. as to read as follows: Section 4951. If it appears by such census that the city or town contains the requisite population to be advanced, the council must thereupon, by resolution, de