3942 ARTICLE 17.

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

1912, ch. 695, sec. 232.

644. Every collector who shall sell any personal property levied or
distrained upon for taxes, after due advertisement, as herein provided, shall
retain out of the proceeds of sale the amount of taxes due from the delin-
quent, for which such levy or 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.

STEEETS.

1912, oh. 695, sec. 233. 1927, ch. 386.

645. 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 sidewalks and construct the same and
assess 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;
and may set out 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 premises 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; provided that
the time for the payment of the cost of said sidewalks by land owners may,
in the discretion of the said Mayor and City Council, be extended over a
period of more than one year.

And the said Mayor and City Council is hereby authorized and empow-
ered, from time to time, to borrow money on the faith and credit of the
said Mayor and City Council and issue therefor its interest bearing nego-
tiable certificates of indebtedness, to be designated as "Sidewalk Certifi-
cates," in an amount not greater than the cost of such sidewalks, and the
time or times of the maturity of said certificates of indebtedness shall be
as the said Mayor and City Council shall prescribe. 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.

See Musgrave v. Uhl (Circuit Court for Prince George's County), Daily Record,
July 16, 1930.