In making an estimate of the cost and expense of any improvement, as provided in this chapter, the commissioner of public works shall include therein the estimated cost and expense of the engineering and surveying necessary for said improvement, to be done by and under the direction of the city engineer, and also the cost of ascertaining the ownership of the lots and parcels of land included in the assessment district, and the cost of advertising and publishing all notices required to be published, and also shall add as a charge against each description of property appearing upon the assessment roll the following sum, to wit: In case of immediate assessment the sum of one dollar per description, in case of assessment payable in five annual installments the sum of two dollars, per description, in case of assessment payable in ten annual installments the sum of three dollars, per description; which sum in a particular case will be the charge of the cost of the accounting, clerical labor, books and blanks incurred by the city clerk and city treasurer in connection with such assessment. (Prior code § 13.48.220.)