An Ordinance providing for the improvement of East Polk Street, between the west line of Spring Avenue and the west line of Division Avenue in the City of Ballard, by grubbing, grading and constructing cement sidewalk on both sides of said street, between said points, and to assess the cost thereof to the abutting property and property benefited by the construction of said improvement included within the improvement district, and providing for the payment of said cost and expense and establishing Local Improvement District No. 138.