90 LAWS OF MARYLAND. [CH. 38

ing or rejecting the same, and all other papers relating thereto;
and the said corporation shall be liable for and tender the
damages thus assessed and determined to the persons entitled,
or if rejected to hold the same to his credit or for his use; and
the said commissioners shall have full power to assess and levy
either generally on the whole assessable property of said town,
or especially upon the property of persons so assessed to be
benefited thereby, the whole or any part of the amount of dam-
ages and expenses that they shall ascertain will be incurred in
locating, opening, extending, widening, straightening or closing
up the whole or any part of any street, lane or alley in said
town, and to collect the same in the manner hereinbefore
provided for the collection of the general tax levy.

SEC. 27. And be it further enacted, That the expense and
cost of paving, repairing or otherwise improving the sidewalks
in said town incurred by said commissioners under their ordi-
nances, may be charged and recovered by them in the name of
the corporation from the owner or owners of the property front-
ing thereon in proportion to the amount expended in the im-
mediate front of said property by suit or action at law against
the owner or owners thereof, as other debts are collected, and
the expense of such paving shall be a lien upon the property
chargeable therewith.

SEC. 28. And be it further enacted, That the tenant for
more than five years, for life, a mortgagee in possession as well
as the holder in fee, their executors and administrators, shall
be deemed and taken as an owner for the purpose of the last
two sections.

SEC. 29. And be it further enacted, That all taxes, whether
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 or owners 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 the said taxes may charge the same to the
owner or owners 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. 30. And be it further enacted, That the said commis-
sioners shall have the power to provide, in any of their by-laws