EDWIN WARFIELD, ESQ., GOVERNOR.

495

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 be included in
locating, opening, extending, widening, straightening, laying
or closing up the whole or any part of any street, lane, alley,
sewer or drain in said town, and to collect the same in the
manner hereinbefore provided for the collection of the gen-
eral tax levy.
SEC. 28. And be it farther enacted, That the expenses and

CHAP. 284

costs of paving, repairing or otherwise improving the side-
walks in said town, incurred by the said commissioners
under the ordinances, may be charged and recovered 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 on said property, by suit
or action at law against the owner thereof, as other debts are
collected; and the expense of such paving shall be a lien
upon the property chargeable therewith.
SEC. 29. And be it further enacted, That a tenant for more

Expenses of
paving, etc.,
may be re-
covered by
suit.

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 purpose of the two preceding sections.
SEC. 30. And be it further enacted, That all taxes, whether

Owner of prop-
erly.

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 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.
SEC. 31. And be it further enacted, That the said commis-

Who are liable
for taxes.

sioners of Greensboro shall have power to provide in any of
their by-laws an ordinance for a fine or penalty in amount
not exceeding fifty dollars, to be imposed upon any person
or persons for the violation thereof; and the said fines or
penalties may be recovered in the name of said corporation
from the person or persons liable thereto, before any justice
of the peace for Caroline county, like other debts; but if any

Penalty
attached.