PHILLIPS LEE GOLDSBOROUGH, ESQ., GOVERNOR. 1125

of taxes for which such distraint or levy shall have teen made,
with the interest thereon, and all costs of making said distraint
or levy and advertisement, shall be paid.

SEC. 232. Every collector who shall sell any personal prop-
erty levied or distrained upon for taxes, after due advertise-
ment, as herein provided, shall retain out of the proceeds of
sale the amount of taxes due from the delinquent, for which
such levy of distraint shall have been made, with the interest
thereon, and all costs incurred in making said sale, and shall
pay over the surplus, if any, to the owner of the property so
levied or distrained upon and sold.

Streets.

SEC. 233. The said Mayor and City Council may open and
close streets, straighten and widen the same,.and improve the
same; make causeways; establish the width and grade of side-
walks and construct the same and assses the cost thereof against
the abutting property, which said cost shall be a lien against
the said property and be collectible as taxes are collected; may
set out shade trees, and in its discretion, trim or remove trees,
vines or shrubbery on or along streets or sidewalks; may remove
any obstructions in the streets, sidewalks, lanes or alleys. It
may by ordinance require each and every land owner to keep
the sidewalks and pavements in front of their respective prem-
ises in repair and require it to be done upon such notice as
the Mayor and City Council shall prescribe, and in case of
the failure of the land owner to do so within such time as may
be prescribed, it shall have power to do the same and charge
the cost of the same to said land owner or owners and the same
shall be a lien on the land of the said owner or owners and be
collectible as taxes are collected. It shall also "have all such
general control and powers over the streets, alleys, lanes and
sidewalks in the said town as are not inconsistent with the
laws of this State.

SEC. 234. All damages done, suffered or incurred by open-
ing, closing, straightening or widening said streets, alleys or
lanes, and any benefits or advantages accruing to any person
by such opening shall be "assessed and determined by three
disinterested persons, residents of said town, to be appointed
by the Mayor and City Council who shall within twenty days
after their notification on their appointment, take an oath
before a Justice of the Peace within the town, that they will
faithfully, fairly and without partiality or prejudice value and
assess the loss and damage to be suffered and incurred by
and the benefits to accrue to any person interested in the prop-