That such assessment roll shall show in separate columns, the name of the owner or owners as shown by the County Records of Latah County, Idaho, of the date of this Ordinance becoming in force, or the reputed owner, of each lot, tract or parcel of land in Local Improvement District No. Seven, the amount assessed against each of said lots, tracts, and parcels of land, together with a map or diagram of the assessment district, and shall number each lot, tract or parcel of land on the assessment roll, and a corresponding number on said map or diagram.
Sec. 7. That the said Committee on Streets together with the Engineer of the City of Moscow, Idaho, shall assess the cost and expenses of such improvements, including in such assessment, the cost and expense of the paving, curbing, construction of sewers and sewerage ways, excavating, filling and all other necessary and incidental expenses of the street intersections, or the spaces formed where one main street crosses another main street, the spaces opposite alleys, and all crossings, to all of the lots, tracts and parcels of land in such Local Improvement District No. Seven, in proportion to the number of feet of such lots, tracts and parcels of land fronting, abutting on, contiguous or tributary to the streets and alleys to be improved, and in proportion to the benefits derived to each lot, tract or parcel of said land, by such improvements. 