CAROLINE COUNTY. 1659

apply to said Commissioners for the same in writing, and within twenty
days thereof shall cause to be delivered to the Clerk of the Circuit Court
aforesaid a copy of the said award filed with the said Commissioners,
together with a copy of the order of said Commissioners, ratifying or reject-
ing 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 persons 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 on the whole assessable property 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 will be incurred in locating, opening, extending, widening,
straightening 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.

1929, ch. 38, sec. 27.

411. The expense and cost of paving, repairing or otherwise improv-
ing the sidewalks in said town incurred by said Commissioners under
their ordinances, may be charged and recovered by them in the name of
the corporation from the owner or owners of the property fronting thereon
in proportion to the amount expended in the immediate 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.

1929, ch. 38, sec. 28.

412. The tenant for more than five years, for life, a mortgagee in pos-
session as well as the holder in fee, their executors and administrators,
shall be deemed and taken as an owner for the purpose of the last two
sections.

1929, ch. 38, sec. 29.

413. All taxes, whether general or special, levied by said Commis-
sioners upon any house or parcel of land within said town which is not
in the tenancy and occupation of the owner or owners thereof, may be
charged to the tenant or other occupant, who shall be liable to like process
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.

1929, ch. 38, sec. 30.

414. The said Commissioners shall have the power to provide, in any
of their by-laws and ordinances, for a fine or penalty in amount not ex-
ceeding ten dollars, to be imposed upon any person for the violation
thereof, and the said fines or penalties may be recovered in the name of
the said corporation from the person liable thereto before any justice of