Cause of vacancies and mode made, so that the assessment shall be equal and impartial in its results. If such new assessment prove ineffectual, either in whole or in part, the common council may, at any time within said period of five years, order a third, and so on, to be levied in the same manner and for the same purpose; and it shall constitute no legal objection to such re-assessments that the property may have changed hands or been encumbered subsequent to the date of the original assessment, it being the true intent and meaning of this section to make the cost and expense of all public improvements to be paid for by a special assessment, a charge upon the property assessed therefor for the full period of five years from the confirmation of the original assessment, and for such longer period as may be required to collect in due course of law any new assessment ordered by the common council within that period. 8 37. If in any case the commissioners of the board of filling the same. public works, or either of them, are specially interested in any special assessment about to be levied, the commissioners or commissioner so interested shall be disqualified from serving in that particular case. Any vacaney occasioned in this manner, or by the absence, inability or refusal to serve of any commissioner, may be filled by appointment by the mayor. The special commissioner so appointed shall be allowed two dollars per day for his actual services, and shall be sworn in the same manner as the other commissioners. Wharves-repair of. § 38. Should the board of public works report to the common council at any time in favor of any proposed improvement of the Chicago river, or either of its branches, or any part or parts of the same, and at the same time recom. mend that the expense thereof be defrayed by a general tax upon all the taxable property in the city, it shall be lawful for the said common council to levy such a tax; and in such case the amount required to be raised shall be assessed upon the whole taxable real and personal property in the city, and be included in the general tax levy of the succeeding year under the head of "Permanent Improvement Tax." 39. The cost and expense of constructing or repairing wharves, and slips at the ends of streets, of the cleaning of streets, alleys, lanes, and highways, and of ordinary repairs upon the same, of purchasing public squares or parks and improving the same, of all improvements at the intersections of streets or alleys, or of streets and alleys, (excepting sidewalks and aera or street walls,) of the repair of public buildings belonging to the city, of the construction of cross walks, and of all bridges and other improvements not enumerated in the first section of this chapter, shall be chargeable upon, and paid out of, the general fund, or other appropriate fund of said city not raised by special assess ment. § 40. Whenever any number of persons shall agree to secure to the board of public works the full expense of constructing any bridge, the common council may, in their discretion authorize the persons agreeing to bear the expense thereof, to contract for the building of such bridge. In such case, however, the board of public works shall have the entire charge and superintendence of such work, and the plans for the same shall be subject to their approval. truction of 8 41. Any person or persons, who shall injure or destroy Injury or desany bridge, the construction of which may have been here- bridges. tofore or may be hereafter authorized or permitted to be built by the common council, or any public buildings or other property belonging to said city, or shall cause or procure the same to be injured or destroyed, or who shall wantonly spoil, or damage any street, alley, sidewalk, public square or ground, shall be subject to a penalty not exceeding five hundred dollars for each offense, to be recovered by the city in an action of debt, and may be imprisoned for a term not exceeding six months, in the discretion of the court before whom such conviction may be had, and such person or persons shall also be liable in a civil action at the suit of the city for the damages occasioned by such injury or destruction. gan avenue. § 42. Upon the petition of a majority of the owners of Width of Michilots upon Michigan avenue, lying between Washington street and the north line of a short street running from Michigan avenue to lake Michigan, on the north line of block twenty-three, in fractional section fifteen, addition to Chicago, it shall be lawful for the common council to increase the width of said avenue thirty-six feet upon the east line thereof, from the north line of Randolph street to the north line of the short street running from Michigan avenue to lake Michigan, on the north line of block twenty-three, in fractional section fifteen, addition to Chicago, and secure the east line of the proposed increase of width by a substantial stone wall, so far as the same is necessary for this purpose. Said council shall grade the increased width aforesaid to a line of the present level of said street or avenue, and devote twenty feet of said width to the present road bed, graveling the same as the present road bed is graveled, and upon the remaining sixteen feet of said increased width, construct and lay down a good and substantial stone side-walk, and upon the wall aforesaid, so far as the same is constructed, and upon a proper stone foundation to be built, erect upon the same, a good and substantial iron fence, along the whole line aforesaid. The said common council, to defray the expense of said improvement, are hereby authorized to have the same assessed by the board of public works, two-thirds of which shall be assessed upon the blocks of land fronting upon Michigan avenue, and lying between Washington street and Twelfth street, and the remaining one-third shall be paid out of the treasury of the city. Michigan Ave nue. Illinois Central § 43. No encroachment shall be made upon the land or Railroad and water, west of a line mentioned in the second section of an ordinance concerning the Illinois Central Railroad, (which line is "not less than four hundred feet east from the west line of Michigan avenue, and parallel thereto,") by any railroad company, nor shall any cars, locomotives, engines, machines or other things belonging to any railroad or transportation company be permitted to occupy the same, nor shall any cars or machinery be left standing upon said track fronting any part of Michigan avenue south of Madison street, nor shall the city council ever allow any encroachments west of the line above described. And any person being the owner of, or interested in any lot or part of a lot fronting on Michigan avenue, shall have the right to enjoin said company and all other persons and corporations from any violations of the provisions of this section, or of said ordinance, and by bill or petition in chancery in his or their own name, or otherwise, enforce the provisions of said ordinance, and of this section, and recover such damages for any such encroachment or violation, as the court shall deem just; the State of Illinois by its canal commissioners having declared that the public ground east of said lots should forever remain open and vacant, neither the common council of the city of Chicago, nor any other authority shall ever have the power to permit encroachments thereon without the assent of all the persons owning lots or land on said Repeal of prior laws concerning assessments. street or avenue. 844. All provisions of former acts relating to the levying of special assessments in the city of Chicago are hereby repealed: Provided, however, that the city shall have the right to continue and complete all proceedings commenced under any former law or ordinance, and shall have and enjoy all the rights accrued or to accrue thereunder, the same as if said provisions remained in full force and effect. Tax for general city expenses. School tax. CHAPTER VIII. OF TAXATION. 81. The common council shall have power, within the city, by ordinance: First. To annually levy and collect taxes, not exceeding four and a half mills on the dollar, on the assessed value of all real and personal estate, in the city, made taxable by the laws of this State, to defray the contingent and other expenses of the city, not herein otherwise specially provided for, which taxes shall constitute the general fund. Second. To annually levy and collect a school tax, not exceeding two mills on the dollar, on all taxable real and personal estate, to meet the expenses of purchasing grounds for school houses, and building and repairing school houses, and supporting and maintaining schools. Third. To annually levy and collect a tax, not exceeding Police tax. two mills on the dollar, on all taxable real and personal estate, for the police expenses of said city. tax. Fourth. To annually levy and collect a tax, not exceeding Reform one mill on the dollar, on all taxable real and personal estate, for the support of the reform school. city. school Fifth. To annually levy and collect a tax, not exceeding Tax for lighting two mills on the dollar, on all taxable real and personal estate, to defray the expense of lighting the streets in said city. debt. Sixth. To annually levy and collect a tax of sufficient Tax for sewerage amount, on all taxable real and personal estate, to pay the interest accruing on the sewerage debt, and provide a sinking fund for the liquidation of said debt, and to maintain the sewerage works and keep the same in repair. Seventh. To annually levy and collect a tax of sufficient Tax for interest amount on all taxable real and personal estate, to meet the interest accruing on the general bonded debt of said city, and also to provide for the interest accruing upon the water loan bonds, in case the revenue from the water works should be insufficient to pay the same. on city debt. of public build Eighth. To annually levy and collect a tax, not exceed- Tax for erection ing two and a half mills on the dollar, on all taxable real ings. and personal estate, when required, for the erection of a city hall, markets, bridewell or house of correction, or other public buildings, the purchase of grounds therefor, or for public squares or parks, the building of bridges, improvement of the river and harbor, or any other permanent improvement: Provided, that no tax shall be levied under this clause, unless a majority of all the aldermen elected shall vote in favor of the same. Ninth. To annually levy and collect a tax of sufficient Tax for payment amount, on all taxable real and personal estate, when re- tracted. quired, to pay any debt that may have been contracted for money borrowed, during the preceding year, to provide for the expense incurred in making any public improvement caused by any casualty or accident happening after the making of the annual appropriation for such year, or to pay any judgment that may have been recovered against the city and paid during such previous year. of debts con 82. The common council shall also annually levy and Sinking fund collect a tax of one mill on the dollar on all real and personal estate in said city, made taxable by the laws of this State, to provide a sinking fund for the liquidation of the general bonded debt of said city, which amount shall be invested in the purchase of the bonds of said city, if they can be purchased upon satisfactory terms. All city bonds so purchased shall be immediately retired and canceled. Road labor. provements. 3. The provision heretofore in force, requiring every male resident of the city, over the age of twenty-one years, and under the age of sixty years, to labor three days in each year upon the streets and alleys, or to commute therefor at the rate of fifty cents for each day's labor, is hereby abolished. Taxation on im- § 4. All improvements on any school or canal lands or lots, and all improvements on the wharfing privileges in said city, together with the interest of the lessees or occupants in the premises, whether by lease, covenant, or deed, shall be subject to taxation, as real estate. And the personal property of the owner of such improvements, shall be liable for such taxes, and upon a failure to pay the same, the collector may levy upon and sell the goods and chattels of such occupant, or lessee, for the payment thereof and costs. And in case such lessee or occupant shall have no personal estate, and neglect to pay the taxes, the interest of such lessee or occupant in such premises, together with the improvements, may be sold as real estate: Provided, the purchaser shall acquire no greater rights in the land than the tenant or occupant thereof had, but shall take the same subject to all the covenants and agreements in relation thereto. Tax upon insucompa-. rance nies. § 5. All corporations, companies or associations, not incorporated under the laws of this State, engaged in said city in effecting fire, marine, or life insurance, shall pay to the city treasurer the sum of two dollars upon the hundred dollars, and at that rate upon the amount of all premiums, which, during the half year ending on every first day of July and January, shall have been received or have been agreed to be paid for any insurance effected or agreed to be effected in said city, by or with such corporations, companies or associations respectively. Every person who shall act in said city as agent, or otherwise, for or on behalf of any such corporation, company or association, shall, on or before the fifteenth day of July and January in each year, render to the city comptroller a full, true and just account, verified by his oath, of all premiums which, during the half year ending on every first day of July and January preceding such report, shall have been received by him or any other person for him, or shall have been agreed to be paid, for or in behalf of any such corporation, company or association, and shall specify in said account the amounts received for fire, marine, and life insurance respectively. Said agents shall also pay over to the city treasurer at the time of rendering the aforesaid account, the amount of rates for which the company or companies represented by them are severally chargeable by virtue hereof. If such account be not rendered on or before the day herein before designated for that purpose, or if the said rates shall remain unpaid after that day, it shall be unlawful for any corporation, company |