242 LAWS OF MARYLAND. [CH. 142

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 Mayor and Town Council, the Mayor and
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 abutting property included in the project,
and such adjustments as made by the Mayor and Town
Council 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 excavations, or excessive fills, for the
construction of drains or culverts, in the aggregate amount to
more than ten per centum of the cost of the entire street im-
provement, 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.
In the case that certain streets, in virtue of the relatively
heavy traffic that they bear in serving the rest of the com-
munity, may require excessive strength and construction or
repair costs, the Mayor and Town Council may, at their dis-
cretion, determine the excess cost to be excluded from the
assessment against the abutting property, and pay it out of
any funds properly chargeable with such excess cost. 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 as-
sessments 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 an-
num, and the principal of such assessments shall be payable
in twenty equal semi-annual instalments 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 in-
terest on such instalment and on the balance of the principal
then unpaid, and the owner or owners of any property as-
sessed 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