ELIHU E. JACKSON, ESQUIRE, GOVERNOR.

owner or occupant, and ascertain what amount
or benefit will thereby accrue to any lot, or
parcel of ground within or adjacent thereto, or
to the owner or occupant thereof, and which
said lot or parcel of ground, or the owner or
occupant ought to pay, and have the decision re-
corded by the clerk of the board in the minutes
of the corporation.
SEC. 313F. Any person or corporation or asso-

543

ciation to whom any damages have been award-
ed, or against whom any benefits have been
assessed, shall feel aggrieved by said decision,
he, they or it, shall have the right of appeal to
the circuit court for Washington county within
ten days after the decision has been made.
SEC. 313G. All benefits assessed against any
lot or parcel of ground, or the owner or occupant

May appeal.

thereof, shall be a lien against said lot or parcel
of ground from the time burgess and commis-
sioners shall finally order the opening, widening,
extending, straightening or closing up any street,
highway, lane, alley, square, drain or water-
course, as the case may be ; and it shall be the
duty of the clerk of the corporation of Smiths-
burg, immediately upon the passage of such
order by the burgess and commissioners, to notify
the tax collector the amount of benefits so as-
sessed against any lot or parcel of ground, who
shall forthwith enter the same on his books
against the property so assessed. The tax col-

Shall be a lien

lector shall collect such benefits as other taxes
are collected; provided that no property be sold
for the payment of benefits until after the expira-
tion of six months from the date of the passage
of the order of the burgess and commissioners
in the premises.
SEC. 313H. The notice herein provided to be

Proviso.

given by the burgess shall apply in all cases,
whether the owner or owners of the property to
be affected by the proceedings be residents or
non-residents, infants, non compos mentis, or
laboring under any other legal disability.

Approved April 5, 1888.

Applicable.