HERBERT R. O'CONOR, GOVERNOR. 471

shall be considered the front of such lot, and in cases where
the two sides are equal, the Mayor and Town Council shall
determine which is the front and which is the side of such lot,
and such determination shall be final and conclusive; and pro-
vided, that in the cases of lots abutting on more than two
streets, and of lots of irregular or unusual shape, and in cases
of lots abutting on two or more streets where in one of such
streets, roadbeds, sidewalks, curb, gutter and street improve-
ments, or any or all, have been, or are about to be constructed
under such circumstances as not to subject such lots to a
special assessment by the Mayor and Town Council, the Mayor
and Town Council shall have full power and authority to ad-
just assessments to be made against such lots to such an
amount as shall be just and equitable, and the cost of improve-
ments thus exempted shall be included in the assessments to
be made against the abutting property included in the project,
and such adjustments as made by the Mayor and Town Coun-
cil shall be final and conclusive; provided, further, that if and
when the cost of street and public alley intersections, and the
cost of exemptions to corner lots herein provided for including
the amounts of adjustments made on account of excessive ex-
cavations, or excessive fills, for the construction of drains O£
culverts, in the aggregate amount to more than ten per centum
of the cost of the entire street improvement, then the amount
in excess of such ten per centum shall be borne and paid for
by the Mayor and Town Council, out of any funds properly
chargeable with such excess costs, and the ten year payment
plan herein provided for shall extend and be accorded to the
Mayor and Town Council in such regard, in the same manner
as any other property owner paying assessments hereunder.
Such assessments when made shall constitute a tax lien upon
such abutting property and shall bear interest at a rate not to
exceed six per centum per annum, and the principal of such
assessments shall be payable in twenty equal semi-annual in-
stalments from the date of said assessment, and at the time
of the payment of each of the said instalments there shall be
due and payable the interest on such instalment and on the
balance of the principal then unpaid, and the owner or owners
of any property assessed or any one on his or their behalf
shall at any. time have the right to anticipate by payment all
instalments, with interest to date, of the assessment not then
due, and any assessment or part thereof remaining due and
unpaid shall be enforced and collected by the Mayor and Town
Council in the same manner as special assessments are enforced
and collected as now prescribed or hereafter required by law;
and the treasurer of said town is charged with the custody of
any moneys received from the sale of said bonds, certificates
of indebtedness as above mentioned, and with the prompt col-