ALBERT C. RITCHIE, GOVERNOR. 289

328-I. The Mayor and Commissioners shall have power to
enter into arrangements with the County Commissioners of
Washington County if a county road runs therein, in all mat-
ters relative to the grading, paving and repairing of the parts
of the respective roads lying within the corporate limits of
the town, or with State Roads Commission if they deem it
advisable to do so.

The Mayor and Commissioners shall have the right to con-
demn the parts of all public highways lying within the limits
of the town, for public use, and to open, widen, straighten, or
close up the same, in whole or in part; provided, free access
is allowed to all public roads running to the limits of the town
through the highways of the town.

328-J. Every officer of the town, except the Mayor, judge
and clerk of election and policeman, bailiff or constable, before
entering upon the duties of his office to which he may be
elected or appointed, shall take and subscribe to the following
oath or affirmation : "I do hereby swear (or affirm) that I will
well and faithfully discharge the duties of................

in accordance with the best of my ability and understand-
ing"; and a copy of said oath or affirmation shall be inserted
in the minutes of the corporation board by the clerk.

328-K. The Mayor and Commissioners shall annually levy
on the assessable property of the town all needful taxes, which
shall he legally due and collectible five months after such levy
has been made; such taxes when levied, shall he a lien upon
property, as now provided by law, and shall be collected as
State and county taxes are collected, unless the Mayor and
Commissioners shall adopt some other mode by ordinance for
the collection of the same.

328-L. All property within the limits of Pen Mar, or that
may be a situs there by reason of a residence of the owner
therein, except as hereinafter provided, shall be taxed for
municipal purposes, shall be assessed the same as that for
State and county purposes be divided by the town boundaries,
the Mayor and Commissioners shall place a fair valuation
upon that part contained within the town limits and make a
just apportionment of said assessment; should any property
liable to be taxed for town purposes be omitted in the county
assessment, the Mayor and Commissioners shall have power
to include property in the town assessment and impose a just
valuation thereon.