CECIL COUNTY. 2027

ing, under Section 372 of this sub-title of this Article; and in using and
exercising these powers, the President and Commissioners and the col-
lector shall proceed in all respects in the manner pointed out for County
Commissioners and collectors of State and county taxes in the Code of
Public General Laws.

P. L. L., 1888, Art. 8, sec. 264. 1874, ch. 216.

370. The President and Commissioners shall have power to establish
the grades of the streets, lanes and alleys of the town, and to remove all
obstructions therefrom.

P. L. L., 1888, Art. 8, sec. 265. 1874, ch. 216.

371. 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 obstruc-
tions 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 incompetent to contract, or shall reside out of Cecil
County, then such land or other property may be condemned, for the pur-
pose aforesaid, in the manner prescribed in Sections 189, 190, 191, 192,
193 and 194 of this Article, subtitle "Elkton"; and may assess and levy
the damages and expenses thereof generally, upon the whole of the assess-
able property of the town, or specially upon the assessable property of
persons benefited thereby.

P. L. L., 1888, Art. 8, sec, 266. 1874, ch. 216.

372. The President and Commissioners shall have full power to pave
the sidewalks of the streets of the town, and to renew and repair the
pavements upon said sidewalks, whenever, in their judgment, the same
shall be necessary; and may assess and levy, in their discretion, not ex-
ceeding two-thirds of the expenses thereof, as a tax upon the land front-
ing on the sidewalk which shall be paved, or upon which the pavement
shall be renewed or repaved, so that each lot of land may be charged with
the payment of not exceeding two-thirds of the expense of paving the
sidewalk, or renewing or repairing the pavement immediately in front
thereof, and upon the same side of the street on which said lot is situated;
and the residue of said expense, or the whole thereof, as the case may be,
shall be levied generally upon the assessable property of the town; they
shall also have power to pave that portion of the streets of the town not
covered by the sidewalks, and to assess and levy, not exceeding two-thirds
of the cost thereof, in equal proportions, upon the lots fronting upon that
part of the street so paved, on each side thereof, rateably, according to the
number of front feet; and the remaining part, or all, as the case may be,
of the cost, they shall levy upon the general assessable property of the
town; they shall also have power to make culverts under the streets in the
town, and to make culverts or drains across the property lying on the
westerly side of Main Street, so as to carry the water from said street
into the Susquehanna River; and in case they shall fail to agree with the
owners of the property through which the culverts or drains are to be