726 LAWS OF MARYLAND [CH. 277

141. (a) (Fines. ) The Commissioners of Denton shall have
power to provide that violations of ordinances and resolutions
shall be punishable as misdemeanors but no penalty shall ex-
ceed a fine of One Hundred Dollars ($100) and imprisonment
for ninety days. Imprisonment in default of fine and costs shall
be regulated by the provisions of Section 4 of Article 38 of the
Annotated Code of Maryland, and any amendments thereof.
All fines imposed and collected for violation of ordinances of
the Commissioners of Denton shall be turned over to said
municipality without deduction.

(b) All fines, forfeitures and penalties imposed by any reso-
lution of the Commissioners of Denton may be recovered in the
corporate name of the municipality before a Trial Magistrate
as small debts are recovered and the money arising therefrom
shall be paid to the municipality for its use. Provided that any
person subject to any fine, forfeiture or penalty by virtue of
any ordinance passed by the Commissioners of Denton shall
have the right of appeal within ten days to the Circuit Court

-for Caroline County and shall have the right, if he so elects, to
a trial by jury upon giving ample security for the payment of
such fine and costs.

143. Said Commissioners of Denton may, whenever they deem
it necessary, borrow money on the credit of said Town by note
or otherwise to any amount they may deem necessary, pro-
vided said indebtedness thus created (exclusive of such addi-
tional bond indebtedness as may be authorized) shall not ex-
ceed the sum of Fifty Thousand Dollars ($50, 000).

146. The books and accounts of the Treasurer shall be kept
and be audited on or before the 30th day of June in each year
and shall be kept and reported in accordance with the uniform
system of municipal financial reporting required under the pro-
visions of Chapter 492 of the Acts of the General Assembly of
Maryland of 1949, or any amendments thereto. The fiscal year
shall commence on the 1st day of July and end on June 30th of
the succeeding year.

149. The Commissioners of Denton are hereby authorized
and empowered, whenever in their judgment the public inter-
ests and conveniences require it, to pass ordinances for the im-
provement of the public streets in said Town, to establish
grades for said, streets, to prescribe the material of which said
streets shall be built or improved and to assess the cost and
expense thereof a sum not to exceed One Dollar and Fifty
Gents ($1. 50) per lineal foot upon the owner or owners of the
abutting property, whether same be owned by an individual,

firm, corporation or by Caroline County, which said cost and