If the owner or occupier of any sidewalk, foot-way, or gutter, in said Town or of the real property next adjacent thereto shall fail or refuse to curb, pave or keep the same clean, in the manner or within the time required by the Council, it shall be the duty of the Council to cause the same to be done at the expense of the Town, and to assess the amount of such expense upon such owner or occupant, and the same may be collected by the Sergeant in the same manner herein provided for the collection of the Town taxes.