HARRY W. NICE, GOVERNOR. 301

by the Town Clerk of taxes, assessments, interest, penal-
ties and costs to date of sale, then in either case the Town
Clerk shall deposit the same in a bank or banks desig-
nated by the Mayor and Common Council for the benefit
of such owner.

Whenever property has been sold by one Town Clerk
for taxes pursuant to law, and such sale has been reported
and the deed executed by the successor in office of the Town
Clerk who made the sale as aforesaid, such report and such
conveyance shall be as valid to all intents and purposes
as they would have been if made by the Town Clerk who
made the sale. Whenever property has been sold for
taxes, pursuant to law, by one Town Clerk and such sale
has been reported by the Town Clerk who made the same,
but the deed for such property has been executed and de-
livered by the successor in office of the Town Clerk who
made such sale and report as aforesaid, such conveyance
shall be as valid to all intents and purposes as it would
have been if made by the Town Clerk who made and re-
ported the sale.

SEC. 22. The Mayor and Common Council shall cause
to be constructed in such cases as they may determine to
be necessary for the public benefit and for the interest of
the abutting property owners, subject to the provisions,
however, to consent of abutting property owners and
otherwise as provided in Section 24 hereof, sidewalks,
curbs, gutters and streets including the grading thereof
in the town of University Park, the streets and sidewalks
including curbs to be of such width as may be determined
by the Mayor and Common Council and of a width suf-
ficient for the needs of said streets, and shall assess, at any
time as the said Mayor and Common Council shall deem
proper and after ten days' notice to the owners, upon the
land abutting said improvements the cost thereof, to-
gether with the cost of street and public alley intersec-
tions; provided, however, 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 property (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 property
abutting on the street or streets improved, which assess-
ment for sidewalks, curbs, gutters, roadbed and street im-
provements, or for all or any, shall be a lien upon such