QUEEN ANNE'S COUNTY. 4255

missioners" of Queenstown are empowered to make all necessary rules and
regulations for the government and management thereof and to make
provision for the sale of burial lots and the transfer of the title thereto
the proceeds thereof to be used in reimbursing said town for its outlay
in purchase thereof and in fitting up and beautifying the same

1904, ch 309, sec 218H

330. Any and every owner of leal estate in Queenstown abutting or
bordering on a public highway within the corporate limits of said town
shall, after having had sixty days' notice by the Commissioners of Queens-
town so to do, erect and build sidewalks adjoining their said real estate,
provided, the Commissioners of Queenstown, at the time of notifying said
owners of real estate that they must erect sidewalks, also notify said
property owners the width that said sidewalk must be, and also of the
material of which said sidewalk must be built

1904, ch 309 sec 218J 1922, ch 162

331. The width of said sidewalks shall not be less than four and one-
half feet wide and to be built out of concrete, and the said Town Com-
missioners shall determine where said sidewalks shall be built

1904 ch 309 sec 218K

332. Should any person or persons owning real estate in Queenstown
fail, after being notified as provided in Section 330, to erect and build
such sidewalk as may be designated by the said Commissioners of Queens-
town, then the said Commissioners of Queenstown may forthwith proceed
to have erected and built such sidewalk as they had notified said person
or persons to erect and build, such sidewalk to be erected and built as
economically as may be, and the cost and expense of said sidewalk when
completed to be taxed by the said Commissioners against the property
abutting on it, and whose owiiei had been notified to erect and build
said sidewalk, the amount of the cost and expense of erecting and build-
ing said sidewalk to be collected as other taxes are collected by the Com-
missioners of Queenstown, and the cost and expense of building and
erecting said sidewalk shall be a lien against said property, provided,
nothing herein contained shall be any bar to or preclude said Commis-
sioners from collecting from the owner of said real estate the amount of
the cost and expenses of erecting and building said sidewalk as ordinary
simple contract debts are collected

1904, oh 309, sec 218L

333. Any person or persons or body corporate holding real estate in
fee simple, for life, per auter vie or for any number of years not less than
fifteen, although the same may be subject to a lease or term of shorter
duration, shall be deemed and taken to be an owner of real estate within
the meaning of this Article