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such last mentioned instance the roll shall show a levy upon each such lot of an amount equal to twenty per cent. of the assessed valuation of such lot aforesaid, and the balance of the $17.28 as shall be in excess of such twenty per cent. valuation as aforesaid shall be charged to the City of Las Vegas and paid from the general funds of the City, and the distribution to each such lot and to the City of Las Vegas shall be indicated upon said assessment roll; that when so corrected said roll as corrected shall presented by the said Clerk to this Board for its approval. the vote upon said resolution be as follows: Commissioners Griffith, aye, Curtiss, aye, Sullivan, aye, and his honor the Mayor W.E. Hawkins, voting aye. Thereupon motion of commissioner Griffith and seconded by Commissioner Curtiss, the following resolution was duly adopted. Whereas, it appears to this Board upon a review of the assessment made in District No, 2, for the East side of second street , as they appear upon the special assessment roll for said District filed by the Assessor in the office of the City Clerk February 28, 1914. and numbered "Two", that such assessment will result in the production of a fund greatly in excess of the final estimates and greatly in excess of the cost of the improvements so far as the same is to be paid under special assessment proceeding and further that the assessment on each lot is greatly in excess of the amount required to be levied in order to raise the necessary fund required for the expense of such improvement; that the fund so raised, taken in connection with the excess to be paid by the City, would amount to $2760,00 and would constitute an assessment as shown on said roll of $21.36 and a fraction of a cent on each lot, except in such cases where lots are assessable only for the portion of such sum of #21.36 as does not exceed twenty per cent. of their assessed valuation as provided by charter. And whereas, it appears to this Board that the total cost of the improvement in said District NO, 2, created under the special assessment proceedings, and payable by special assessment and out of general funds of the City in cases of insufficient assessed valuation of lota to meet pro rata proportions of the cost, is estimated to be and the items thereof are declared to be now estimated as follows: 12175 square ft. of sidewalk work at an agreed price of 11 3/4 cts. per square ft. $1430.56 Advertising notices and ordinances 45.95 Estimated Inspectors fees 37.00 Maxing a total $1513.51 That the total amount of the linear feet frontage of lots fronting and abutting on said improvement as liable to assessment is Two Thousand three hundred and (2305 linear feet. That such cost of $1513.51 is to be distributed to said Two thousand Three hundred and five linear feet of frontage, maxing the amount of $.6566 to be raised on each linear foot of such frontage, or an amount of #16.415 to be raised on each twenty five foot lot frontage on second street and abutting on the improvement. That lot No. 1, in block 19 assessed to W.R. Thomas is directed to be assessed on one hundred and thirty feet frontage on second street instead of 25 ft. of frontage as in said roll set forth. and such correction is hereby ordered to be made. And whereas, it appears proper to this Board, in order to avoid a disproportionately excess assessment on each lot is said district, and that said assessment roll be and the same is hereby ordered to be corrected by the Clerk of this Board on behalf of this Board, so that the same will show a levy at the rate of $.6566, amounting to $16.415 on each lot in said District No, 2, except zs to those lots where said sum would exceed twenty per cent. of the assessed valuation of such lots as shown upon the latest tax list or assessment roll for state and County taxation, and in such last mentioned instance the roll shall show a levy upon each such lot of an amount equal to twenty per cent. of the assessed valuation of such lot as aforesaid of the $16.415 as shall be in excess of such twenty per cent valuation as aforesaid shall be charged to the City of Las Vegas and paid from the general funds of the City, and the distribution to each such lot to the City of las Vegas shall be indicated upon such assessment roll; that said roll shall be corrected by the Clerk aforesaid as to the assessment on lot one (1) in block 19 (19) above mentioned, so that the same shall show and assessment at the rate of $.6566. per foot of the 130 feet of frontage on Second street, amounting to $85.35 on said lot under assessment in District No, 2, that said roll shall be corrected by the Clerk as aforesaid as to the