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tax and assessment shall be a lien on said property
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Be a lien.
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and shall be collected, deposited, paid out and dis-
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bursed in the same manner as assessments for bene-
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fits for condemning, opening, grading and construct-
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ing any street, avenue or alley or part thereof, is
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collected, deposited, paid out and disbursed, and all
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proceedings which can be had and taken for the
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condemnation, opening, grading and construction
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of any street, avenue or alley, or portion thereof,
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under the provisions of this act, can and shall be had
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and taken so far as the same may be applicable for
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macademizing, graveling, shelling, paving or curb-
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ing, as the case may be, of any street, avenue or
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alley, or part thereof.
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SEC. 11. And be it enacted, That a tenant for ninety-
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nine years, or for ninety-nine years renewable for-
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Deemed an
owner.
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ever, or the executor or administrator of such tenant,
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or the guardian of infant owner, or a mortgagee in
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possession, shall be deemed and taken as an owner
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for the purpose of any application authorized and
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provided for by this act; and the application of any
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such pernon shall bind the property so represented
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for any assessment or tax made under the provisions
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of this act; and when a part of a lot of ground shall
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be condemned for such street, avenue or alley, or
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part thereof, and the residue of the lot should be
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affected or injured for the purpose for which it is
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used, or its value be impaired for building purposes,
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Take into con-
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the fact should be taken into consideration in asses-
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sideration.
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sing and awarding damages for the part taken and
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in assessing benefits on the residue of such lot; and
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whenever any street or avenue, or any part thereof
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for which application is made to be condemned,
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opened, graded and constructed uuder the provi-
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sions of this act, and all or any part of the bed of a
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road, street or avenue should be adopted and used,
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which may have been already graded and construct-
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ed, or partially graded and constructed by the owner
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or owners of the ground bounding and fronting
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thereon, or by their grantors or other persons prior
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to such adoption, condemnation and use thereof by
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the examiner or the examiners, as the case may be,
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appointed under the provisions of this act; said ex-
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aminer or examiners, as the case may be, shall, in
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