ALBERT C. RITCHIE, GOVERNOR. 485

provide by ordinance for the same and may charge the ex-
pense thereof or any part of such expense against the prop-
erty which they shall find to be specially benefited thereby ac-
cording to the lineal frontage of said property; and the Council
shall include as a part of the cost of said work to be assessed
against the benefited property the cost of said work embraced
in street intersections and exemptions on corner lots or irregu-
larly shaped lots, the actual interest charges covering the term
of indebtedness on the certificates issued for such public work
and a reasonable percentage for advertising, clerical work and
other miscellaneous expenses in connection with said work,
and the items above stated are hereby declared to be a part of
the cost of said public work. The Council shall also provide
in said ordinance the time and terms upon which payment
of said assessments for said work and improvements shall
be made by said property owners, the rate of interest, if any,
that shall be charged upon deferred payments and shall pro-
vide penalties for failure to pay any deferred payment when
due. Assessments so levied as aforesaid shall be a lien upon
the property against which they are charged superior to all
other liens from the date of the approval of such assessments
by the Council.

(D) In the event that provision shall be made for the
payment of the assessments aforesaid in installments, upon
a failure to pay any one or more of said installments when
the same shall become due the whole amount thereof and of
such assessment shall immediately become due and payable.
All assessments levied hereunder whenever the same shall
become overdue according to the terms of the ordinance pro-
viding therefor, or by reason of the non-payment of any in-
stallment. thereof, may be collected by action in equity to
be brought in the county in which the land so assessed is
situated or in the same manner as general taxes due said
town are now or may hereafter be collected under the pro-
visions of this Charter and any sale made for the non-pay-
ment of such assessment and any deed made pursuant to such
sale shall be entitled to all the presumptions as to validity
that now or may hereafter attach to sales and deeds made for
default in payment of general taxes due said town; and when
any real property assessed as herein provided for shall be-
come liable to sale for any other assessment of tax whatsoever,
then the assessment levied under this section shall become
immediately due and payable and the property against which