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present Hon. W.E. HawKins Mayor. and Commissioners Griffith, Curtiss, and Sullivan. At this time the Clerk read before the Board a communication from the A.W. Jurden Lumber Co. relative to side walk work in the city of Las Vegas, Nevada whereupon motion of commissioner Griffith and seconded by Commissioner Sullivan and duly carried it was ordered that said communication be rejected, the vote being as follows towit:- Sullivan, aye, Curtiss, aye, Griffith aye. and his honor the Mayor W.E. Hawkins voting aye. The Matter of the review of special assessments for sidewalks in District Nos 1,2,3; and 4 having been duly noticed, as shown by proofs of publication presented to the Board and filed in the Clerk's office, for hearing on Wednesday April 1, 1914, and said matter having at the meeting of this Board on April 1, 1914 having been deferred until the adjournment thereof on April 2, 1914 at seven o'clock P.M. and said matter having further at the adjourned meeting of April 2, 1914 been further deferred until this meeting, the same being a further adjournment of the regular monthly meeting of the Board of City Commissioners; and now on this 3rd day of April, 1914 at the hour of seven o'clock P.M., at the time to which said meeting was adjourned, a quorum of the Board of City Commissioners, being present as follows: commissioners: Griffith, Curtiss, Sullivan, His honor the Mayor W.E. Hawkins, and the City Assessor Stephen R. Whitehead being present with the Board, the said Board and Assessor proceeded to review the assessments in each of said districts and to hear objections to said assessments and to decide upon the same, no written objections having been filed with the Clerk of this Board . 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 assessments made in District No, 1 for the East side of First Street, as they appear upon the special assessment roll for said District filed by the Assessor in the office of the City Clerk February 23, 1914 and numbered "one", that such assessments will result in the production of a fund greatly in excess of the final estimates and greatly in excess of the cost of the improvement so far as the same is to be paid under special assessment proceeding and further that the 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 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 the assessed valuation as provided by charter. And whereas, it appears to this Board that the total cost of the improvement in said District No, 1, 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 lots to meet pro rata proportions of the cost, is and the items thereof are declared to be as follows: 12250 sq. ft. of sidewalk worK at an agreed price of 11 3/4 cts. per square ft._____$1439.37 Inspectors fees 37.00 Publication costs for notices and ordinances 44.45 Making total cost of $1520.32 That such cost Is to be distributed to 88 lots of the frontage of 25 ft. each abutting on such improvement, and that the pro rata part to each lot, except in eases where the excess would amount to more than twenty per cent. of the assessed value of any lot ( as by charter provided), would be $17.23 per lot. And, whereas, it appears proper to this Board, in order to avoid a disproportionately excessive assessment on each lot in said district, that said assessment roll be and the same is hereby ordered to be corrected by the ClerK of this Board on behalf of the Board, so that the same will show a levy upon each lot in said district No, 1, of the sum of 17.23, except as to those lots where said sum would exceed twenty percent. of the assessed valuation of such lots as shown upon the patest tax list or assessment roll for state and County taxation, and in