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                                       MUNICIPAL LAW.                   121

                   three-fourths of the owners of the lands to be benetited by the acciuisitiou
                   of such works, representin<>- at least two-thirds in value thereof, purchase
                   the same at  r. price fixed hy arbitration, and raise the purchase money by
                   assessment upon tlie real property benefited thei'oby.
                       aHi- Paying Half the Cost of Bridges.  Tlie Council may, by a
                   two-thirds  vote  thereof,  declare  tliat  the  construction  of  a  certain
                   bridge, culvert or embankment benefits  tlie municipality at large, and
                   would not be equitable to raise the wiiole cost by local assessment, and the
                   Council may, in such case, pass a by-law for borrowinj^ tiie money, by the
                   issue of debentures upon the credit of the municipality at large, and pay
                   on(,'-half the cost of such improvements.
                       Such by-law does not need the assent of the electors.
                       rtVi- Sidewalks  Built by Private Owners.  The  Council  nuiy
                   permit ownevs of lands to build or improve sidewalks in front of their
                   lands according to the plans and regulations prescribed by the Council,
                   and as long as such walks are kept in the same state of repair as other
                   walks, they shall be exempt from taxes for improvements of like nature.
                       aill- Plank Sidewalks.  Councils  of cities and towns may, by a
                   two-thirds vote of memliers present at any regular meeting, deciding  it to
                   be in the public interest, lay down a plank sidewalk without petition or
                   notice, and assess the properties abutting thereon for the cost of the same.
                       .'514. Granolithic Sidewalks.  Councils of  cities and towns which
                   have not adopted the local improveujent system for sidewalks, may pass a
                   by-law to advance from the general funds or borrow on debentures forty
                   per cent, of the cost for the construction of ghmolithic, stone, asphalt or
                   brick sidewalks upon the leading streets of the mimicipality, in addition
                   to the part of the cost to be proviiled by the municipality, and issue
                   debentures for such  total amounts.  The assent of the electors to such
                   by-law is not necessary, but  it must be passed by a three-fourths vote of
                   the niembei"s of the Council.
                       The remaining part of  tlie cost  will be  levied upon the property
                   benefited.
                       515.  Street  Intersections.  Tlie  Council may  also by  by-law
                   provide that the cost of local improvements opposite street intersections,
                   or exempt properties, may be charged on general rates or taxes for the
                   year.  Such by-law need not be submitted to the electors for approval.
                       510. Exemptions from General Rates. Any real property assessed
                   for a  local improvement work  shall  be exempt by the Council from
                   a general rate for the same purpose, except for the cost of works at street
                   intersections, and to meet the cost of works opposite property which  is
                   exempt from such special assessment.                              i
                       Exemptions may be allowed for a specified period petitioned for by
                   two-thirds in number of the owners of property abutting on streets having
                   the local improvement work done, and agreed to by the Council, or the
                   time may be fixed by a sole arbitrator which shall be named by the County
                   Judge in ease the Council and the petitioners cannot agree.  When ownera
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