266 SHADE-TREES IN TOWNS AND CITIES 



trees in any highway, and of suitable guards, curbing, or grating 

 for the protection thereof when necessary, and of the proper 

 replacing of any pavement or sidewalk necessarily disturbed in 

 the doing of such work, shall be borne by the owner of the real 

 estate in front of which such trees are planted, set out, or re- 

 moved ; and the cost thereof as to each tract of real estate shall 

 be certified by the commissioners to the township commissioners, 

 or to the presidents of the councils in boroughs and cities, and also 

 to the person having charge of the collection of taxes, for the 

 said township, borough, or city; and upon the filing of said certi- 

 ficates, the amount of the cost of such improvements, of which 

 notice shall also be given to each property-owner involved, ac- 

 companied with a copy of the aforesaid certificate, together with 

 a notice of the time and place for payment, shall be and become 

 a lien upon said real estate, in front of which said trees have 

 been planted, set out, or removed ; said lien to be collectible, if 

 not paid in accordance with notice as herein provided, in the 

 same manner as other liens for taxes are now collectible against 

 the property involved. 



Sec. 5. The cost and expense of caring for said trees after 

 having been planted or set out, and the expense of publishing 

 the notices provided for in section three, shall be borne and paid 

 for by a general tax, to be levied annually in the manner that taxes 

 for township, borough, and city purposes are now levied in such 

 townships of the first class, boroughs, or cities; such tax not to 

 exceed the sum of one-tenth of one mill on the dollar on the as- 

 sessed valuation of the property in such townships of the first 

 class, boroughs, or cities ; and the needed amount shall each year, 

 in due time be certified by the Shade-Tree Commissioners to the 

 proper authorities charged with the assessment of taxes in said 

 townships, boroughs, or cities, to be assessed and paid, as other 

 taxes are assessed and paid, and to be drawn against as required 

 by said commissioners, in the same manner as moneys appro- 

 priated for township, borough, or city purposes are now drawn 

 against in said townships, boroughs, or cities; Provided, That the 

 commissioners of any township of the first class, and the councils 

 of any borough or city, accepting the provisions of this act, may 



