658 CAROLINE COUNTY. [ART. 6.

and tender the damages thus assessed and determined to the
persons entitled, or if rejected to hold the same to his credit
and for his use; and the said commissioners shall have full
power to assess and levy, either generally on the whole assessable
property of said town, or specially on the property of persons
so assessed to be benefited thereby, the whole or any part of the
amount of damages and expenses that they shall ascertain will
he incurred in locating, opening, extending, widening, straighten-
ing or closing up the whole or any part of any street, lane or
alley in said town, and to collect the same in the manner herein-
before provided for the collection of the general tax levy.

1884, ch. 387.

96. The expenses and costs of paving, repaving or otherwise
improving the sidewalks in said town, incurred by the said
commissioners under their ordinances, may be charged and recov-
ered by them, in the name of the corporation, from the owner of
the property fronting thereon, in proportion to the amount
expended in the immediate front of said property, by suit or
action at law against the owner thereof, as other debts are col-
lected ; and the expense of such paving shall be a lien upon the
property chargeable therewith.

Ibid.

97. A tenant for more than five years, for life, and a mortgagee
in possession, as well as the holder in fee, shall be deemed and
taken as owner for the purposes of the two preceding sections.

Ibid.

98. All taxes, whether general or special, levied by said com-
missioners upon any house or parcel of land within said town,
which is not in the tenancy and occupation of the owner thereof,
may be charged to the tenant or other occupant, who shall be
liable to like process for the payment thereof; and the tenant or
other occupant paying said taxes may charge the same to the
owner of the house, lot or parcel of land, or deduct the same from
the rent then due or which shall next become due thereon.