EDWIN WARFIELD, ESQ., GOVERNOR.

35.

not to exceed ten cents on each one hundred dollars worth

of taxable property within the limits of said corporation;
provided that this additional tax shall not be laid oftener than

Property ex-
empt from
taxation.

once in every five years and only when the emergency requires

the same and when the laying of the said tax is consented to

by at least five members of the said Burgess and Commis-

sioners.. All real estate included within the corporate limits

of said town and used exclusively as farming land shall be ex-

empt from taxation for municipal purposes until new streets

shall have been laid out and opened through or along such

lands; but when streets and alleys shall be laid out and graded

through or along said lands, then the land abutting on said

streets and alleys when laid out by the owner thereof for build-

ing lots or sites, shall be to the distance or depth of said build-

ing lots taxed for municipal purposes the same as

other property in said town. The assessment and valuation

of the property for taxation as hereinafter provided shall

be the same for county purposes, and in case any real estate

Assessment

assessed for county purposes be divided by the town limits,

and valua-
tion of

the Burgess and Commissioners shall place a fair valuation

property.

upon the portion contained within the town limits and make a

just apportionment of said assessment, and in case any of the

hereinbefore exempted farming lands within the corporate

limits is laid out in building lots along" new streets opened

through the same as hereinbefore provided, then the said

Burgess and Commissioners shall have power to fix a valua-

tion upon the said building lots and the improvements erected

thereon for the purpose of taxation for municipal purposes.

and when any property liable to be taxed for municipal purposes

by reason of its situation within the corporate limits of the town

has been omitted in the county assessment, then the Burgess

and Commissioners shall have power to fix a just valuation

on the same for taxation for municipal purposes. The taxes

herein provided for not to include such taxes as may be nec-

essary to maintain and operate the electric light plant of the

Electric light

town, and nothing herein contained shall be construed to

plant.

change or interfere with the said last-named taxes.

Sec. 417. If at any time the said Burgess and Commissioners

Fire Depart-

deem it advisable to establish and maintain a fire department

ment and
lockup.

for the said town and to build and maintain a lockup for the

town as herein provided for, or either of them, and find it nec-

essary to lay an additional tax therefor over and above the

taxes already provided for, then the said Burgess and Commis-

sioners shall have power to levy an additional tax therefor,