§ 97.31  MATERIALS AND METHODS OF CONSTRUCTION.
   All public sidewalks constructed in the village shall be of sawed stone flagging or concrete not less than four inches in thickness, three inches of concrete mixture, one of cement and two of sand, together making the above four inches. Such sidewalks are to be laid on natural dirt if the grade is right. If filling is required, such filling shall be of cinders or sand. However, if the assessed valuation of any property abutting any sidewalk ordered to be constructed of the materials herein specified is insufficient to pay the cost of the same, under the limitations provided by the statutes of the state, Council may order the sidewalks to be constructed of cinders or other materials, except for materials the cost of which would exceed the amount which may be legally assessed against such abutting property, for construction of the same. However, no sidewalk in the village shall be made or constructed, either whole or in part, of wood or brick, except for the purpose of repairing old sidewalks.
(`94 Code, § 923.03)  Penalty, see § 10.99