ART. 1. ] ALLEGANY COUNTY. 9

made by the said assessor, they may appeal to the said burgess
and commissioners, who may make such deduction, from the valua-
tion of their property, as to them- shall seem just and proper.

13. The said commissioners may pass all by-laws and ordi-
nances necessary to give effect and operation to all the powers
vested in them, and the corporation may impose fines and for-
feitures for the breach of their by-laws and ordinances, and re-
cover the same in the name of said corporation, before any jus-
tice of the peace of said county, as other fines and forfeitures are
now recovered; but no ordinance of the said commissioners
shall impose a fine or forfeiture for any offence of more than
ten dollars.

14. If any person shall refuse or neglect to pay any taxes,
fines or forfeitures imposed upon them by any ordinance of said
corporation, the said commissioners may collect the same in the
same manner and with the same costs as small debts.

15. The said commissioners may make all such by-laws and
ordinances, not contrary to law, as they may deem expedient
for the comfort, health, convenience and prosperity of the town
and its inhabitants, for the prevention or removal of nuisances,
preservation of health and suppression of vice and immorality
within the town.

16. They may, by ordinances, direct all or any of the foot-
ways in said town to be laid out, levelled, mended and repaired,
with materials they may think best, at the expense of the pro-
prietors of the different lots before which such levelling and
paving shall be done.

17. They may levy a tax on all dogs kept within the town
and may collect the same as other taxes.

18. The burgess shall be the treasurer of the corporation,
and shall give bond to the corporation, with security to be ap-
proved by the commissioners or a majority of them, in such
penalty as they shall prescribe, conditioned for the faithful dis-
charge of his duty as treasurer, and he shall receive and pay