JOHN LEE CARROLL, ESQUIRE, GOVERNOR. 219

article eighty-one of the Code of Public General Laws of Maryland, for the collection of State and county taxes, to be by the said president and com- missioners and said collector used and exercised in collecting and enforcing payment of all taxes levied for the purposes of said town by them, and in using and exercising these powers, the president and com- missioners and the said collector shall proceed in all respects in the manner pointed out for county com- missioners and collectors of State, and county taxes in said article eighty-one.
49. The said president and commissioners, shall have full power to establish the grades of the streets, lanes and alleys of the said town, to pave (or to con- struct walks for) the sidewalks of streets of said town, to renew and repair the pavement or walks upon said sidewalks, whenever in their judgment the same shall be necessary.	Grades of streets.
50. They shall have power to open new streets lanes and alleys, in said town, and to straighten and increase the width of and remove all obstructions from those already located or used, and if they cannot agree with the owner of the land or other property, necessary for these purposes, or if such owner be in- competent to contract, or shall reside out of Cecil county, then such land or other property, may be	"Open new streets.
condemned for the purpose aforesaid, in the manner prescribed in sections seventy-six, seventy-seven, seventy-eight, seventy-nine, eighty and eighty-one, of this article, and may assess and levy the damages and expenses thereof, generally upon the whole of the assessable property of said town, or specially upon the assessable property of persons benefited thereby.	Be condemned
51. All taxes, fines, forfeitures and penalties im- posed by the said president and commissioners by virtue of any law or ordinance, shall be applied for the use of said town as may from time to time be di- rected by said president and commissioners by whom an annual statement of receipts and disbursements shall be made, and be open for the inspection of the ci- tizens of said town; all such fines, penalties and for- feitures may be recovered before a justice of the peace in the same manner as fines, penalties and for-	Be applied.