Section 49.(1)
All the inhabitants and property within the corporate limits of the said city shall be liable to the payment of road taxes under the laws of the State of Oregon, and all taxes for road purposes paid by persons residing within and upon property within the corporate limits of said city shall, when collected, be paid to the said city, and shall be applied to the improvement, repair, and maintenance of the streets, alleys, public highways, and bridges within said city.