ROBERT M. McLANE, ESQUIRE, GOVERNOR.

511

person taking such appeal shall within ten days apply

to said commissioners for the same in writing, and

within twenty days thereof cause to be delivered to

the clerk of the circuit court aforesaid a copy of the

said award filed with said commissioners, together

with a copy of the order of said commissioners ratify-

ing or rejecting the same, and all other papers relat-

ing thereto; and the said corporation shall be liable

Liable for dam-

for and tender the damages thus assessed and deter-

ages.

mined 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 benefitted thereby, the whole or any

part of the amount of damages and expenses that they

Collect expen-

shall ascertain will be incurred in locating, opening,

ses.

extending, widening, straightening 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.

SEC. 24. And be it enacted, That the expenses and

costs of paving, repaving or otherwise improving the

side-walks in said town incurred by the said commis-

sioners under their ordinances, may be charged and

recovered by them, in the name of the corporation,

Expenses may

from the owner or owners of the property fronting

be recovered.

thereon, in proportion to the amount expended in the

immediate front of said property, by suit or action at

law against the owner or owners thereof, as other debts

are collected; and the expense of such paving shall

be a lien upon the property chargeable therewith.

SEC. 25. And be it enacted, That the tenant for

more than five years, for life, a mortgagee in posses-

Who is owner.

sion, as well as the holder in fee, their executors and

administrators, shall be deemed and taken as an owner

for the purposes of the two last sections.

SEC. 26. And be it enacted, That all taxes whether

general or special, levied by said commissioners upon

any house or parcel of land within said town, which

is not in the tenancy and occupation of the owner or

Taxes to whom

owners thereof may be charged to the tenant or other

charged.

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