418 LAWS OF MARYLAND. [CH. 142

18A. The Mayor and Town Council shall cause to be con-
structed in such cases as they may determine to be necessary
for the public benefit and for the interest of the abutting prop-
erty owners, sidewalks, curbs, gutters and streets of concrete
or other permanent material, in any of the streets of the town
of Brentwood, the sidewalks including curbs to be of such
width as may be determined by the Mayor and Town Council
and of width sufficient for the needs of said streets, and shall
assess, at any time as the said Mayor and Town Council shall
deem proper and after ten days' notice to the owners, upon the
land abutting said improvements the cost thereof, together with
the cost of street and public alley intersections, provided, how-
ever, that when property fronts or abuts on two or more streets
where such improvements are made, or are about to be made,
the abutting front feet along the side or sides of said prop-
erty, —the term "sides of said property, " used in connection
herewith, shall mean the two longest sides of said property—
shall be computed for the purpose of assessment hereunder as
one-half of the total front feet on the side or sides of the prop-
erty abutting on the street or streets improved, which assess-
ment for sidewalks, curbs, gutters or roadbed and street im-
provements, or for all or any, shall be a lien upon such abutting
property and shall be payable all cash, or in eight equal in-
stallments of six, twelve, eighteen, twenty-four, thirty, thirty-
six, forty-two, and forty-eight months, respectively, from the
date of said assessment, with interest at the rate of six per
centum per annum, and the owner of the property assessed or
any one on his behalf shall at any time have the right to antici-
pate by payment of all installments of the assessment not then
due, and any assessment or part thereof remaining due and un-
paid shall be enforced as a tax in the same manner as taxes due
the town of Brentwood are enforced under its Charter. The
Mayor and Town Council shall have power to make all needful
regulations to carry out the objects and purposes of this Act;
provided, however, that the Mayor and Town Council shall
have full authority to adjust assessments of taxes against par-
ticular properties made pursuant to this Act, where it is proven
to the satisfaction of the said Mayor and Town Council that
the assessment is, or the proposed assessment would be, unjust
and inequitable, anything in this Act to the contrary notwith-
standing, provided, further, however, that before the Mayor
and Town Council shall make any adjustments of taxes here-
under, the affirmative votes of all four Councilmen shall be
cast and recorded in the minutes for such adjustments.