5132 ARTICLE 23.

1912, ch. 635, sec. 172.

359. All property located in the Town of Sharptown and all property
owned by residents of said town or corporations having their principal
office therein, assessable for the purpose of State and county taxes as now
or hereafter shall be provided, shall be taxed for the purpose and expenses
of said town. The Commissioners may, as often as deemed advisable,
cause an assessment to be made of said property, by one person to be
appointed and paid by them, who shall be a taxpayer and resident of the
town, which assessment the Commissioners may, on good cause shown,
increase or decrease as may be right and proper, but before making any
increase in said assessment they shall notify the owner of said property
at least five days before time set for increasing said assessment to appear
before said Commissioners to show cause why said increase should not
be made.

1912, ch. 635, sec. 173.

360. The said Commissioners of Sharptown shall have full power to
pass all by-laws and ordinances not inconsistent with the laws and Consti-
tution of this State as from time to time they may deem wise, equitable
and expedient for the comfort, health, convenience and prosperity of said
town and its inhabitants; for the prevention and removal of nuisances,
for the preservation of health and suppression of vice and immorality
within the limits of said town; and for the protection of the property of
said town and its inhabitants.

1912, Ch. 635, sec. 174.

361. The Commissioners of Sharptown shall have power to make by-
laws and pass ordinances to establish grade for streets, gutters and side-
walks of the town, the width thereof, and prescribe the material of which
same shall be built; to cause the sidewalks along the streets to be graded,
curbed, paved, repaved or improved at the cost and expense of the owners
of the abutting property, which cost shall be a lien on the abutting prop-
erty and recoverable by an action at law, or compel by fines or otherwise
the owners or proprietors of any such lot to grade, pave, repave and curb
the sidewalks in front thereof agreeably to ordinances that may hereafter
be passed; to provide by ordinance for the condemning, laying out, open-
ing, extending, and making new streets or alleys, and for altering, straight-
ening, widening, grading, improving or closing up in whole or part any
existing street or alley, and for removing trees, posts and other obstruc-
tions, and for laying out public squares, drains and watercourses; and all
benefits and damages done, suffered or incurred by laying out, opening-
and making of new streets or alleys, or by altering, straightening, widen-
ing, grading, improving or closing up in whole or in part any existing
street or alley, or laying out public squares, drains and watercourses, shall
be determined and assessed by three disinterested persons, or a majority
of them, residents of said town, appointed by the said Commissioners,
who shall within ten days after notification of their appointment, take an
oath before a justice of the peace of Wicomico county that they will