PRINCE GEORGE'S COUNTY. 3751

1922, Ch. 153, sec. 18. 1927, ch. 177, sec. 18.

129. It shall be the duty of the Town Clerk, as soon as the annual
tax levy is made and placed in his hands for collection, to give notice
by advertisement in one newspaper published in the County and proceed
to the collection of taxes through the town of Brentwood in compliance
with the laws for collection of State and County taxes in Prince George's
County.

1927, ch. 167, sec. 18A. 1929, ch. 142, sec. 18A.

130. The Mayor and Town Council shall cause to be constructed in
such cases as they may determine to be necessary for the public benefit
and for the interest of the abutting property owners, sidewalks, curbs,
gutters and streets of concrete or other permanent material, in any of the
streets of the town of Brentwood, the sidewalks including curbs to be of
such width as may be determined by the Mayor and Town Council and
of a width sufficient for the needs of said streets, and shall assess, at any
time as the said Mayor and Town Council shall deem proper and after
ten days' notice to the owners, upon the land abutting said improve-
ments the cost thereof, together with the cost of street and public alley
intersections, provided, however, that when property fronts or abuts on
two or more streets where such improvements are made, or are about to be
made, the abutting front feet along the side or sides of said property,—
the term "sides of said property," used in connection herewith, shall mean
the two longest sides of said property—shall be computed for the purpose
of assessment hereunder as one-half of the total front feet on the side or
sides of the property abutting on the street or streets improved, which
assessment for sidewalks, curbs, gutters or roadbed and street improve-
ments, or for all or any, shall be a lien upon such abutting property and
shall be payable all cash, or in eight equal installments of six, twelve,
eighteen, twenty-four, thirty, thirty-six, forty-two, forty-eight months,
respectively, from the date of said assessment, with interest at the rate
of six per centum per annum, and the owner of the property assessed or
any one on his behalf shall at any time have the right to anticipate by
payment of all installments of the assessment not then due, and any
assessment or part thereof remaining due and unpaid shall be enforced as
a tax in the same manner as taxes due the town of Brentwood are en-
forced under its Charter. The Mayor and Town Council shall have
power to make all needful regulations to carry out the objects and pur-
poses of this Act; provided, however, that the Mayor and Town Council
shall have full authority to adjust assessments of taxes against particular
properties made pursuant to this Act, where it is proven to the satisfac-
tion of the said Mayor and Town Council that the assessment is, or the
proposed assessment would be, unjust and inequitable, anything in this
Act to the contrary notwithstanding, provided, further, however, that be-
fore the Mayor and Town Council shall make any adjustments of taxes
hereunder, the affirmative votes of all four Councilmen shall be cast and
recorded in the minutes for such adjustments.