WM. PRESTON LANE, JR., GOVERNOR. 1419

erty, against which the assessment is proposed to be levied,
naming in said notice a time and place when and at which
said owners will be heard. Said notice may be mailed to the
last known address of the owner, or served in person upon
any adult occupying the premises, or in case of vacant or
unimproved property, posted upon the premises.

In case where the construction of said improvements re-
sults in an excessive cost on account of excessive excavation
or an excessive fill or the construction of a drain or culvert
at an expense entirely out of proportion to the improvements
being constructed, that the Town Council of Morningside
may, in its discretion, exclude from the total cost of such
improvements to be assessed upon abutting property the cost,
or any portion thereof, of such excavation, fill, drain or cul-
vert^ and to pay the amount of the costs so excluded out of
any fund properly chargeable with such an expense; and the
determination of the Town Council in any such case shall be
final and conclusive, provided, however, that where the prop-
erty to be assessed for improvements under this Act is lo-
cated at the intersection of two streets and is what is known
as a corner lot, the Town Council shall have the power to
make an assessment for the number of feet in the front of
such lot, where the said improvements abut the front of such
lot, and in case the improvements abut the side of such a lot,
the assessment made for such improvements against the lot
shall be for one-half of the number of linear feet of the side
of said lot, not to exceed a total exemption of fifty linear feet,
and for the purpose of assessment the short side of such lot
shall be considered the front of such lot, and in cases where
the two sides are equal, the 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 provided,
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 improvements, 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 Town Council, the Town Council shall have
full power and authority to adjust assessments to be made
against such lots to such an amount as shall be just and
equitable, and the cost of improvements thus exempted shall
be included in the assessments to be made against the abut-
ting property included in the project, and such adjustments
as made by the Town Council shall be final and conclusive;
provided, further, that if and when the cost of street and pub-
lic alley intersections, and the cost of exemptions to corner
lots herein provided for including the amounts of adjustments