ELIHU E. JACKSON, ESQUIRE, GOVERNOR.

157

pairing and keeping in order such avenues, streets, alleys and

sidewalks, and the roads leading from and to said town; pro-

vided, that when any avenue, street, alley or sidewalk shall be

opened, widened, straightened or closed, the full value of all

property taken and used for such avenue, street, alley or side-

walk, or damage to he sustained in closing the same in whole or

in part, shall be assessed by the commissioners, and the said full

value so assessed shall be paid or offered to be paid to the pro-

prietors of said property before the said avenue, street, alley or

Assess

sidewalk is opened, widened, straightened or closed; and any

damages

proprietor who may feel aggrieved by such action of the commis-

sioners shall be entitled to an appeal at any time within thirty

days after such offer of payment to the circuit court for the said

county; and such appeals shall be heard and determined as ap-

peals from justices of the peace are now heard; and the com-

missioners in assessing the value of damages to said land taken,

shall take into consideration the benefits and advantages derived

by the proprietors thereby.

SEC. 25. All taxes shall be fairly laid and shall not exceed

seventy-five cents in every one hundred dollars of taxable prop-

erty in any one year, and the taxable basis of said property shall

be the same as that for county and State purposes, until such

time as said commissioners shall authorize a new assessment as

hereinafter provided; the said commissioners shall have power to

appoint such person as they think fit to collect said taxes, and to

Taxes

pay him such salary or compensation as they may think proper,

and all the property within the corporate limits of said town

shall hereafter be exempt from taxation for public, district or

county road purposes outside of said corporate limits; and said

commissioners shall have power at such time as they may think

proper, to appoint a commissioner or assessor to assess all new

property, to revise, amend, correct, alter and change the assess-

ment of the property of the inhabitants of said town and to add

to or reduce the valuation of the property, real or personal, of

the inhabitants thereof, and said assessor shall have power and

authority to require the owner, possessor or claimant of any prop-

erty liable to valuation and assessment to give him such a full

and accurate statement in writing of his property as may be

necessary to enable the commissioners or assessor to ascertain

the value thereof; the same to be under the oath of such person

Assess-

ment.

to be administered by the assessor, who is hereby authorized to

administer the same, and thereupon the taxes hereinbefore au-

thorized shall be levied on such new, revised or changed valua-

tion; and the right of appeal from such assessment by the com-

missioner or assessor shall be had to the said town commissioners

whose duty it shall be under such terms as shall be prescribed

by said corporate authorities, to examine into the merits of each