1903 III EDWARD VII. Cap. 17 73

City Council, a statement showing the actual cost of said sidewalk, including all labor and §§?§eg‘§;‘,}e§fn materials. and shall apportion the said assessable “““appm‘m”

ment of CGSE

cost to the parcel of land aforesaid, so that the amount apportioned to each parcel shall bear to the total assessable cost the proportion which the number of lineal feet of each parcel on said highway or street bears to the number of such lineal feet of all such parcels. and a lien shall attach to the parcel and to any buildings whidh may be thereon, for such amount as a part of the tax on such parcel. On receipt of such statement and apportionment the City Council - shall forthwith fix the time when such assess— ment shall be payable; and shall be at liberty to order that it be payable by two or three yearly _ payments, as they shall deem proper, and imme— diately upon such terms of payment being fixed the City Clerk shall give notice of the amount of such assessment to the owner of the estate assessed therefor forthwith after the amount has been determined : Provided always that the owner of any parcel assessed as aforesaid shall be at liberty, to pay the whole amount of said assess- ment in cash within ten days after receipt of such notice. and in such case shall be entitled to a discount at the rate of five per cent. thereon.

172. Should the owners of the said parcels of land, or any of them. fail to pay the amounts gecovery so assessed as aforesaid, at the time or times so pizgeiiingfr M fixed for the payment thereof, then and in such 3:335:51. '0 case the amount so payable. in any year shall be added to the ordinary assessment on said prop— erty for such year, and shall therein be designated “ Assessment for Permanent Sidewalk," and shall be recoverable in like manner as the said

ordinary assessment on Real Estate, except that