for, or for hotels; auctioneering, hawking and peddling, except the peddling of meats, fish, fruit and farm produce.

2. The doing of a retail business in the sale of goods of any description, from canal boats, in the canals, or from the lands by the side of such canals and within the boundary lines thereof, within the limits of the village, except products of the farm and unmanufactured products of the forest.

3. Circuses, theatres, or other exhibitions or performances, the keeping of billard saloons, bowling alleys, shooting galleries, and other similar places of amusement, for money or hire; or the giving of exhibitions, performances or entertainments in any place where liquor is sold or drunk under a liquor tax certificate.

4. The use of any public hall or opera house; but such place shall not be licensed unless it has suitable and safe means of ingress and egress in case of panic or fire.

If any such trade or occupation shall be so prohibited, the board of trustees shall establish uniform fees for licenses therefor, and the president of the village shall issue a license specifying the fee to be paid therefor, to such persons as he shall deem fit and proper for such trade or occupation, but such license shall be refused for any of the occupations in the third subdivision above specified, which shall, in the judgment of the president, be likely to disturb the peace and order of the village, or be immoral or improper. Every such license shall be countersigned by the clerk of the vil lage, who shall keep a record thereof and of the amount of the fee to be paid therefor; and upon presentation of such license to the treasurer of the village, so signed and countersigned, and the payment to the treasurer of such fee, the treasurer shall indorse thereon his receipt of the license fee. The license shall not take effect, until the receipt of the treasurer shall have been indorsed thereon. Any applicant, who shall have been refused such license by the president, may apply to the board of trustees therefor at a meeting thereof; and the same may be granted or refused by the board. The president may suspend any such license, until the next meeting of the board of trustees, and thereupon the said license may be revoked or continued by the board.

$91. Definition of village ordinances.-A village ordinance includes also a rule, by-law, order or regulation of the board of trustees, or of the board of fire, water, light, sewer or cemetery commissioners, approved by the board of trustees, for the violation of which a penalty is imposed; and each provision of this

General Duties and Compensation of Officers; Ordinances. §§ 92–94 chapter, relating to the enforcement of an ordinance applies to such a rule, by-law, order or regulation.

§ 92. Violation of ordinances. The board of trustees of a village may enforce obedience to its ordinances by prescribing therein penalties for each violation thereof, not exceeding one hundred dollars for any offense. In addition to the penalty the board may also ordain that a violation thereof shall constitute disorderly conduct, and that the person violating the same shall be a disorderly person; and such violation shall constitute disorderly conduct, and such person shall be a disorderly person. An ordinance of a village shall not declare any conduct to be disorderly conduct, or that the person violating the same shall be a disorderly person, if any statute of the state shall declare such conduct to be disorderly or constitute the person a disorderly person. Every such ordinance shall be void in so far as it violates the provisions of this section.

$ 93. Approval by board of ordinances of separate boards. -An ordinance adopted by the board of fire, water, light, or cemetery commissioners for the violation of which a penalty is imposed, must be approved by the board of trustees. Upon its adoption such an ordinance must be certified to the board of trustees, and upon its approval becomes an ordinance of the village with the same force and effect and enforceable in the same manner as if it had been originally adopted by the board of trustees.

§ 94. When ordinances to take effect.-Every ordinance hereafter adopted or approved by the board of trustees of a village, shall be entered in its minutes, and published in the official paper of the village, and also in each other newspaper actually printed in the village, once each week for two consecutive weeks, and a printed copy thereof posted conspicuously in at least three public places in the village for at least ten days before the same shall take effect, and an affidavit of the publication and posting thereof shall be filed with the clerk. But such an ordinance shall take effect from the date of its service as against a person served personally with a copy thereof, certified by the village clerk under the corporate seal of the village, and showing the date of its passage and entry in the minutes.

104. Annual assessment-roll.

105. Meeting of assessors to hear complaints.

106. Completion and verification of assessment-roll.

107. Failure to hold meeting.

108. Notice of completion of annual assessment-roll.
109. Certiorari to review assessment.

110. Annual tax levy.

111. Special assessment and levy.

112. Lien of tax.

113. Lien of assessment for local improvement.

114. Warrant to collector.

115. Collection of taxes by collector.

116. Return of collector: payment of taxes to treasurer.

117. Collection of taxes by treasurer.

118. Return and assessment-roll as evidence.

119. When real property to be sold for unpaid tax.

120. Notice of sale.

121. Certificate of sale.

122. Purchaser entitled to possession.

123. Enforcement of right to possession.

124. Village may bid in property; rights of village.

125. Redemption from sale by owner.

126. Actions to recover unpaid taxes.
127. Investment of sinking funds.

128. Borrowing money generally.
129. Bonds or other obligations.

130. Limitation of indebtedness.

131. Second election upon proposition to raise money.

132. Exemption from taxation of fire companies and firemen.

133. Absolute sales for non-payment of taxes in villages of the first

class.

§ 100. Fiscal year. The fiscal year begins on the first day of March, and ends on the last day of February. No expenditures shall be made, nor indebtedness incurred, by the vil lage, during the month of March, except for current expenses. The term "assessors," as used in this article, includes the board of trustees of a village which has no separate board of assessors. § 101. Village funds.-Village funds are classified as follows: I. The street fund, composed of the poll tax, and all moneys

received from taxation or otherwise for the construction, care or maintenance of bridges, streets, crosswalks or sidewalks, the paving and grading of streets, and for the care and maintenance of public parks and squares.

2. The water fund, composed of all moneys received from taxation or otherwise for supplying a village with water under a contract therefor, or for the purchase, acquisition, construction, care, extension or maintenance of a water-works system, all water rents, all sums received from assessments for fire protection or for the sale of water to be used outside the village, and penalties recovered for violations of the ordinances of the department.

3. The light fund, composed of all moneys received from taxation or otherwise for supplying the village with light under a contract therefor, or for the purchase, acquisition, construction, care, extension or maintenance of a lighting system, light rents and penalties recovered for violations of the ordinances of the department.

4. The sewer fund, composed of all moneys received from taxation or otherwise for the construction, care, extension and maintenance of a sewer or a sewer system, or for the purchase or acquisition of real property therefor.

5. The cemetery fund, composed of all moneys received from taxation or otherwise for the purchase, acquisition, construction, care and maintenance of a cemetery, all moneys received from the sale or use of cemetery lots, and all penalties recovered for violations of the ordinances of the department.

6. The water sinking fund, composed of all sums set apart by the board of water commissioners for that purpose, with all interest or other income thereon.

7. The light sinking fund, composed of all sums set apart by the board of light commissioners for that purpose, with all interest or other income thereon.

8. The general fund, composed of all moneys received from taxation or otherwise for a purpose not specified in either of the foregoing subdivisions, nor included in any other fund.

9. A special fund may also be created from time to time, composed of a sum set apart as directed by a proposition, or by the board of trustees, for a purpose not otherwise specified in this section. When all charges against such special fund have been paid, the surplus, if any, may be transferred to the general fund. Expenditures for a purpose specified in either subdivision must

be made from the fund therein described. The expense of acquiring real property for the laying out, alteration or widening of a street, for a public park or square, and the compensation therefor, are a charge upon the general fund.

§ 102. Annual financial statement.-The board of trustees shall after the close of each fiscal year, and at least ten days be fore the next annual election, make a statement of the total amount of village taxes estimated by them as necessary to be raised during the then next fiscal year, specifying the amount for each fund. The board shall cause the annual report of the treas urer for the last preceding fiscal year and such statement made by them, to be published and posted for at least one week prior to the annual election, in the same manner as the notice of such annual election.

§ 103. Poll tax.-Unless a village decides not to impose a poll tax, all men between the ages of twenty-one and seventy years, residing in the village, are liable to an annual poll tax of one dollar, except exempt firemen, active members of the fire department of the village, honorably discharged soldiers and sailors, who lost an arm or a leg in the service of the United States dur ing the late war or who are unable to perform manual labor by reason of injury received or disabilities incurred in such service, clergymen and priests of every denomination, paupers, idiots and lunatics. No personal property is exempt from levy and sale in the collection of a poll tax, either upon a village tax warrant, or upon an execution issued upon a judgment for the recovery of such poll tax. A proposition may be adopted at an annual elec tion to the effect that no poll tax be thereafter imposed in the village. Such proposition may be revoked at an annual election, and if revoked, the poll tax shall be imposed as if the proposition for exemption had not been adopted.

104. Annual assessment-roll.--The assessors of a village shall, on or before the first Tuesday of June, if a village of the first or second class, and on or before the first Tuesday of May, if a village of the third or fourth class, prepare an assessment-roll of the persons and property taxable within the village in the same manner and form as is required by law for the preparation of a town assessment-roll. They shall also enter on such roll the names of all persons liable to a poll tax. The assessors of a vil lage of the third or fourth class, included wholly within a town, may, and upon the adoption of a proposition therefor at an an