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15. For


other specific purpose for which the village is expressly authorized by law to raise a

tax in such manner.

1 R. S., 1244, § 28.

of notice of meeting.

§ 1097. No such tax shall be voted unless three Requisites weeks' previous notice of the meeting is given by publication once in each week in a newspaper printed in the village, or, if there is none, then by posting the same in ten of the most public places therein, specifying the amount and objects of the tax, and the specific sum to be raised for each object, and stating that the meeting will be called on to vote in respect to raising the sums so specified. At the meeting, and before the final vote, such sum may be reduced by the meeting, but cannot be increased.


Ib., §§ 29, 30, 31.

of resolution.

1098. Every resolution directing a tax shall dis- Requisites tinctly specify the objects of the tax and the sum to be applied to each object. The final vote in respect to each sum shall be separately taken as a separate resolution, and, if any person entitled to vote so requires, shall be in form a separate resolution and so entered on the proceedings. Every resolution directing a tax, which is not taken as prescribed in this and the preceding section, is void.

Ib., § 31.


§ 1099. No moneys belonging to a village shall Appropri be appropriated to any object (except that moneys



to "Fiscal Laws."


Liability of officers.

raised by tax may be appropriated to the specific
object for which they were raised) without such a
vote as required by the two preceding sections.
1 R. S., 1244, § 34.

§ 1100. The mode of assessing and collecting village taxes is regulated by the "Fiscal Laws." Ib., SS 33, 50 to 54.

§ 1101. Except where otherwise specially provided, the village is not liable to any debt, except debts incurred for a purpose for which a tax has previously been voted, nor then for an amount beyond the amount voted.

Ib., § 43.

§ 1102. The officers of the village assenting to any such unauthorized indebtedness, are jointly and severally liable to pay the same in their individual capacities.

Ib., § 44.




to make or repair a sidewalk.

SECTION 1103. Directions to make or repair a sidewalk.

1104. Owner to make or repair sidewalk.

1105. When trustees shall make or repair sidewalk.

1103. At any meeting of the electors, the persons qualified to vote in respect to raising taxes may direct the trustees to cause any sidewalk, on any public road, to be made or repaired, by reso

lution specifying the sidewalk intended and the road on which it lies, and the materials to be used. But this cannot be done unless the notice of the meeting state that such resolution will be proposed

1 R. S., 1244, § 45.

Owner to

pair side

§ 1104. If the owner of the lot adjoining any such sidewalk is a resident of the village, the trus- walk. tees shall give him notice to make or repair the portion in front of his lot, under the superintendence of the town or the street commissioner, in the mode required, within a specified time, not less than sixty days.

Ib., § 46.

tees shall

§ 1105. If the owner is not a resident, or neglects when trusto comply, the trustees shall cause the work to be

done, and the expenses shall be a tax against him and a lien on the lot, to be collected by warrant in the same form and by the same mode as taxes. The warrant, in such case, shall also state the time of the adoption of the resolution directing the work to be done and the street and side thereof where the work was done.

Ib., §§ 46 to 48.

make or re

pair sidewalk.



SECTION 1106. Purchase.

1107. Restrictions on expense.

1108. Restrictions respecting voting the tax.

1109. Lots.

1110. Public grounds.

1111. Record of interments.


Restric tions on expense.

§ 1106. Village cemeteries shall be purchased in the name of the village, and be inalienable, except as herein provided.

1 R. S., 1244, § 103.

§ 1107. The whole expense of purchasing, fencing and preparing a cemetery shall not exceed fifteen hundred dollars, unless the population of the village exceeds four thousand; nor more than two thousand dollars in any case.


Restrictions respecting Voting the tax.

§ 1108. No resolution for a tax for such purpose shall be valid, unless notice of an intention to move it is given, by publishing the notice once in each week, for four successive weeks before the meeting, in a newspaper printed in the village, or, if there is none, then by posting it in ten public places therein, thirty days before the meeting, nor unless an affidavit of such notice given is filed with the trustees before adoption of the resolution, nor unless the resolution provides for collecting within one

year, or in equal portions within three years, a general tax sufficient to pay the whole of such expense. The time fixed for collecting the tax shall not be altered.

1 R. S., 1244, §§ 104, 105.

§ 1109. The trustees may, at such prices and on Lots. such conditions as they shall fix, convey lots in the cemetery to individuals, for the sole purpose of making interment therein. Such conveyances shall be recorded as deeds, and also recorded by the clerk of the village; but no such conveyance shall be executed until the price is paid.

Ib., § 107.


§ 1110. The trustees shall reserve a portion of Publie the ground for the interment of strangers and other persons who may die in the village under circumstances making it unreasonable to require payment for interment.

Ib., § 108.


§ 1111. They shall also keep record of every Record of interment, and the date thereof, the name, age and place of birth of the deceased, so far as they can be ascertained, and showing the spot in which each interment is made.

Ib., § 109.

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