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<br />Impro'ving Streets.
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<br />99
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<br />the number of the front or abutting feet in each lot, or lots, or
<br />tracts of land on said street so determined to be improved, or if the
<br />name of the owner is unknown it shall be reported as unknown,
<br />and the name of any railway company and the number of square
<br />yards of the street occupied by such railway company, if any of
<br />the street is so used, and said committee s,hall make a true estimate
<br />of the cost of such improvement, to be borne by each property
<br />owner and railway company in proportion to the number of front
<br />or abutting feet in each lot, or lots, or tracts of land owned and
<br />fronting or abutting on said street, and for railway companies in
<br />proportion to the number of square yards of the street occupied by
<br />the railway company, and in the following manner the whole cost
<br />of improving that part of the street occupied by any railway com-
<br />pany shall be estimated for such company, and two-thirds of the
<br />remaining cost of the improvements, less the cost of the intersections
<br />of cross streets, shall be estimated for the property owners front-
<br />ing or abutting on said street in proportion to the number of front
<br />or abutting feet in each lot, or tracts of land owned by each front-
<br />ing or abutting on said street, and the said. committee shall return
<br />the said list and estimate to the city council, and if found correct
<br />the council shall approve the same.
<br />SEC. 2. When the city council shall approve the lists and
<br />estimates as required in the preceding section,. they shall cause the
<br />city assessor and collector to enter in a book to be kept for that
<br />purpose, such list of names and number of front, or abutting feet
<br />owned, or square yards of street occupied by the persons or company
<br />named and set opposite the name of each, the estimated cost of
<br />improving the street as prorated to such person or company, and
<br />for each lot, or lots, or tract of land, and when such entry shall be
<br />made the prorate cost of the improvements estimated for each lot,
<br />or lots, or tract of land fronting on said street shall be an assess-
<br />ment against the property so fronting or abutting, and shall be a
<br />lien and incumbrance on the property until the 'Same is paid and
<br />the cost of improving estimated for the railway company shall be
<br />an assessment against the property of such company situated on
<br />such street so improved, including the rails, ties, rights and fran-
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