5054 ARTICLE 23.

persons interested in the property over and through the said street, lane,
alley is to be opened, closed, widened, extended or improved, and also to
estimate the benefits that may accrue therefrom to any property affected
thereby, and that they shall, within ten days after such valuation or assess-
ment, return the same in writing under their hands and seals, with a certifi-
cate of their qualifications, before a justice of the peace as hereinbefore
provided, to the Commissioners of said town, which said valuation and
assessment shall be ratified or rejected by said Commissioners Avithin
twenty days after return of same, as in their judgment may seem proper;
and before actually opening, widening or altering any street, lane or alley,
the said Commissioners shall pay or tender to the person, his agent,
guardian or representative, the amount of damages so awarded; and if
any person shall feel aggrieved by the determination of the said Commis-
sioners in ratifying or rejecting said return, either as to damages or
benefits, or in any manner relating to the same, he, she or they may appeal
within thirty days from said ratification or rejection to the Circuit Court
for Wicomico county, and said court or a jury may increase or decrease
the amount of damage or benefits so awarded and award costs in its dis-
cretion, and said judgment shall be final; and it shall be the duty of the
said Commissioners to cause the papers connected therewith to be deliv-
ered to the clerk of the said county, on petition in writing of any party
feeling aggrieved; and the persons appointed to assess the damages as
aforesaid shall receive such compensation as the Commissioners of said
town shall determine.

1908, ch. 337, sec. 16 (p. 1096).

192. The Commissioners of said town may annually levy a tax for the
expenses of the corporation upon the taxable property within the limits
of the town, real and personal, and the same shall be collected by a col-
lector appointed by the Commissioners for the purpose, whose compensa-
tion shall be fixed by the Commissioners, and who shall give bond in such
amount as they shall prescribe, and the said taxes shall be due and bear
interest one month after levying of same. And the said collector in col-
lecting the said taxes shall have all the powers possessed by the collector
of taxes for Wicomico county, or the Commissioners of Powellsville may
collect them by suit in the name of "Commissioners of Powellsville" by
suit before any justice of the peace of Dennis District in Wicomico county
and execution and sale as small debts are collected before justices of the
peace; but said tax shall not exceed twenty-five cents on the oue hundred
dollars for any one year, and the basis of taxation shall be the assessment
as for county purposes.

1908, ch. 337, sec. 17 (p. 1096).

193. The said Commissioners may pass all ordinances not contrary to
the laws of this State necessary to give effect and operation to the power
vested in them, and in absence of ordinances the law of the county shall be
the law of the town.