Massachusetts Supreme Judicial Court January 15, 1874 (Inhabitants of West Roxbury v. Minot)

Endicott, J.

This case comes within the rule stated in Roxbury v. Nickerson, ante, 544.

The St. 1855, c. 43, gave cities and towns accepting the same, authority to establish and grade sidewalks, and assess upon the abutters one half of the expense thereof; such assessments to be *547a lien upon the abutting lands, as taxes are a lien upon real estate.