Section 71.
The council shall have the power and is authorized to lay down all necessary sewers and drains
and ditches, and cause the cost of the same to be paid out of the general fund of the city, or to
be apportioned and assessed on all the property directly or indirectly benefited by such sewer,
drain, or ditch, when the council shall direct the same to be assessed upon the property directly
or indirectly benefited, such expense and cost shall be apportioned, assessed, and collected as
in sections 50 to 68, inclusive of this act, privided in the case of "street improvement";
Provided, the council shall not necessarily be limited to the property immediately adjacent
thereto or abutting thereon in such apportionment and assessment: Provided further, the council
may, at its discretion, appoint three disinterested persons to estimate and determine the
proportionate share of the cost of such sewer, drain or ditch, to be apportioned and assessed to
the several owners of property benefited thereby. Such viewers, after their appointment by the
council, shall perform their duties in the manner hereafter to be provided by ordinance by the
city council.