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MUNICIPAL LAW.                   46>

                     Where lieails of departiiioiitH  hail  tlie power before the 7th day of
                 April, 18S»(), to dismiss subordinate oHieers  oi' employees, they still retain
                 such power.
                     ."). To dismiss or suspend any head of a department, and forthwith
                 report the same to the Council.  The Council, only by a two-thirds vote,
                 may reinstate the party.
                     (). In the aUseiice of any l)y-law of the  ' 'ouneil in the mattei', the Hoard  ii
                 shall control the appointment and duties of  all the subordinate officers and
                 clerks.
                     7. Where, in the o[)inion of  th(; Ijoard, it is advisabh; to amali^aniate
                 departments, they may submit by-laws to the Council for the .same.
                     8. The Council may, by by-law, im])ose other duties on the IJonrd, and
                  re([uire copies of the minutes (jf the meetin<^s of the  Board to be returned
                 to the Council.  One week's notice must Ik; <riven foi' tlu'ir return, or other
                 information re(|uired.
                     'llw  Coiuicil may  also, by a majority  vote, refer matters back  to
                  the Board for reconsideration.  Im all .such votes taken where the Council
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                 seeks to rev(!rse or set aside tin; acliou of th(! IJoai'd, the yeas and nays shall
                  be recorded in the Council minutes.
                     9. The Board may appoint a secretary, who shall keep the minutes,
                 prepare reports of the Board, and perform such other duties as may be
                 assii^rned him by the Boai'd, the Ma^'or, or the Council.
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                     •400. School Board Estimates The Boards of the Public,Separate and
                                                                                   t»i>  I
                  Hiirli Schools, Police Commissioners, anil Free ijif)rary of the city, respec-
                                                                                   ?!
                  tively, shall furnish to the  Hoai'd of Control, on or before the 1st day of
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                  March in each year, their respective annual estimates.
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                                      ASSESSMENT.
                     *iOI. Property Liable to Taxation.  All uumicipal taxes shall, where
                  no other express provision has been made, be levied e(|ually U[)on all the
                  ratable j)roperty of the nnuiicipality accordin<'' to the assessed value, and
                  not upon any one or more kinds of property or in different proportions.
                     *iO*i. Exemptions-  I. All property vested in or belon<jin<j to Her
                  Majesty, also all pro|)erty held for the use of any tribe of Indians, and
                  either uni)ccu|)ied or occupied Iiy some person ofHcially.
                     2. Kvery jdace of woiship  anil land used in connection therewith,
                  church yard or buryini^ (ground  : but land in which a place of worship is
                  erected and used in connection therewith, is  lial)le  to assessment for local
                  improvements .snme as other lands.
                     'A. The build ini,fs and ifrount Is attached  to a university, college, high
                  school or other incorporated seminary of learning, not having gain  for its
                  object, whether ve.stetl in a trustee or otherwise, while occupied by such
                  institution, or if not othei'wise occupied, are exem[)t.  The buildings and
                  grounds attached to a university, college or other seminary of learning, are
                  liable to assessment for local improvement.
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