EDWIN WARFIELD, ESQ., GOVERNOR.

1029

the parties to such appeal; provided, that the person taking

such appeal shall, within ten days, apply to said Com-

missioners for the same in writing, and within twenty days

thereof cause to be delivered to the Clerk of the Circuit Court

aforesaid a copy of the said award filed with the said Com-

missioners, together with a copy of the order of said Commis-

sioners ratifying or rejecting the same, and all other papers

relating thereto ; and the said corporation shall be liable for and

tender the damages thus assessed and determined to the per-

sons entitled, or, if rejected, to hold the same to his credit or

for his use; and the said Commissioners shall have full power

to assess and levy either generally or the whole assessable prop-

erty of said town, or especially upon the property of persons

so assessed to be benefited thereby, the whole or any part of

the amount of damages and expenses that they shall ascertain

Damages and

will be incurred in locating, opening, extending, straightening

expenses.

or closing up the whole or any part of any street, lane or alley

in said town, and to collect the same in the manner hereinbefore

provided for the collection of the general tax levy.

SEC. 26. And be it enacted, That the expense and cost of

paving, repairing or otherwise improving the sidewalks in said

Sidewalks and
abutting

town incurred by said Commissioners under their ordinances

property

may be charged and recovered by them' in the name of the

owners.

corporation from the owner or owners of the property front-

ing thereon in proportion to the amount expended in the im-

mediate front of said property by suit or action at law against

the owner or owners thereof, as other debts are collected, and

the expense of such paving shall be a lien upon the property

chargeable therewith.

SEC. 27. And be it enacted, That the tenant for more than

five years, for life, a mortgagee in possession as well as the

Tenants.

holder in fee, their executors and administrators, shall be

deemed and taken as an owner for the purpose of the last two

sections.

SEC. 28. And be it enacted, That all taxes, whether general

or special levied by said Commissioners upon any house or

Taxes to be
charged to

parcel of land within said town which is not in the tenancy

tenant.

and occupation of the owner or owners thereof, may be charged

to the tenant or other occupant, who shall be liable to like pro-

cess for the payment thereof, and the tenant or other occupant

paying the said taxes may charge the same to the owner or

owners of the house, lot or parcel of land or deduct the same

from the rent then due or which shall next become due thereon.