888 WASHINGTON COUNTY. [ART. 21.

89. They may lay an equal tax on the property in the said;

town, to such amount as may from time to time be deemed
necessary, which shall be collected and paid to the burgess and
commissioners, by a collector by them appointed, who shall
have the same power to distrain therefor as the collectors of
county taxes.

40. They shall prescribe the term of office, responsibility and
compensation of the collector by them appointed.

41. They may, by ordinance, direct all or any of the footways
. in said town to be laid out, levelled, mended and repaired, with
any materials they may think best, at the expense of the pro-
prietors of the different lota before which such levelling and
paving shall be done.

42. If the owner of any house or lot, or part of a lot, where
such paving or repairing shall be directed to be done, shall not
reside in the town, the tenant or person occupying the said
house, lot or part of a lot, or who shall have the charge and
care thereof, shall cause the same to be done, and the money
expended thereon, by the direction of the burgess and commis-
sioners, shall be allowed by the owner and deducted from the
rent due, or to become due; and if the tenant or person having
the care of such house, lot or part of a lot shall refuse or
neglect to do so, it may be done by the burgess and commissioners,
and the expense and costs may be recovered by a distress and
sale of such property.

43. The burgess and commissioners may open and lay out
streets, lanes and alleys within the limits of the town, when-
ever a majority of the owners immediately interested or touch-
ing such street, lane or alley desired to be laid out shall peti-
tion for the same.

44. Upon the reception of a petition so signed, the burgess
and commissioners, or a majority of them, shall, upon a day
fixed, (of which the parties interested shall have notice,) ex-
amine the premises, and if in their judgment the street, lane or
alley petitioned for shall be necessary for the convenience of the
petitioners, they shall condemn the land necessary for the pur-
pose, and carefully ascertain the advantages and disadvantages
incurred by the owners of property injured or benefited thereby,
and lay the amount of the damages sustained by each person