1899 private laws – Ch.243 Sec.70

That when there is no sidewalk and has never been any in existence in convenient walking order along any lot in said town, the owner may be required to pay such proportion of the expenses of making a sidewalk along such lot as three disinterested assessors, freeholders of said town, to be appointed by the commissioners, may estimate that the property is enhanced in value by such improvement: Provided, that the owner shall have the privilege of building said sidewalk along his lot immediately and in the manner prescribed by the commissioners, instead of paying the amount with which he has been assessed, and if the owner of such lot shall neglect or refuse to put down said sidewalk when directed to do so by the commissioners, and shall refuse or neglect to pay the amount so assessed against him to the treasurer of the town, said sidewalk shall be made by the town and the amount assessed against the owner of such lot shall be a lien on the same, and if not paid on demand, so much of said lot shall be sold as may be sufficient to pay said assessment and the costs, under the same rules and regulations, rights of redemption and savings as are prescribed in this charter for unpaid taxes. Before making such assessment, the assessors shall appoint a time and place of meeting, and shall give at least three days notice thereof to all parties interested, stating the purposes of such meeting, and after being duly sworn by the mayor or other competent person they shall proceed to make the assessment and report the same to the mayor in writing: Provided, however, that either party may appeal to the superior court of Franklin county, where all questions of amount of assessment and other issues and questions of fact shall be tried by a jury under the direction of the judge, but the commissioners, notwithstanding the appeal, may proceed with the work. That the owner of a lot which shall front on a street on which a sidewalx has been established shall repair or improve said sidewalk in such manner as the commissioners #NAME? direct, as far as it extends along such lot; and upon failure to do so immediately upon notice of the commissioners to such owners, then, after advertisement at the court-house door and upon the said loc for five days, the commissioners may cause the same to be repaired in such manner and with material as to them may seem proper, and the expenses shall be paid by the person in default, and said expenses shall be a lien upon said lot, and if not paid on demand, such lot or so much thereof as is necessary shall be sold by the collector of taxes to pay expenses and costs of sale under the same rules, regulations and restrictions, rights of redemption and savings as are prescribed in this charter for sale of land for unpaid taxes.