CHAPTER 370.
AN ACT to repeal section eighty-two of article
eight, of the Code of Public Local Laws, entitled
" Cecil County," sub-title " Elkton," and to re-en-
act the same with amendments.
SECTION 1. Be it enacted by the General Assembly of
Maryland, That section eighty-two of article eight,
of the Code of Public Local Laws, entitled " Cecil
County," sub-title "Elkton," be and the same is
hereby repealed, and re-enacted so as to read as fol-
lows:
82. The said President and Commissioners shall
have power to levy and collect taxes in said town,
not exceeding in any one year twenty cents on the
hundred dollars on the assessable property of said
town, but by a vote of three-fourths of the whole
number of said President and Commissioners, said
tax may be levied at thirty cents in the hundred dol-
lars, and by an unanimous vote of the whole number
of said President and Commissioners a levy of forty
cents in the hundred dollars and no more, may be
made; provided, that no levy of forty cents in the
hundred dollars shall be hereinafter made in any
two successive years; and they shall, during the
month of January, eighteen hundred and seventy-
three, and once in every ten years thereafter or oftener
if they think proper, appoint an assessor, who shall,
under oath, assess and value the property in said
town in the same manner as county assessors; pro-
vided, that the assessable value hereafter for the pur-
pose of taxation shall be only two-thirds of the
actual value of the property situated in said town,
but shall not include real or personal property situ-
ated beyond its boundaries, nor personal property
only constructively in said town, though owned by
persons residing ill said town of Elkton; and prodded,
further, that in assessing any of the lands' within
the town which may be occupied and used as farms,
or may be a part or parts of farms, such lands shall
be valued and assessed as lots of four acres of ground,
with the buildings and improvements thereon, and
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Repealed.
Re-enacted.
To levy and
collect taxes.
Proviso.
Proviso.
Proviso.
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