814 LAWS OF MARYLAND. [Ch. 561]

and their receipt taken in full of all claims against the county.
And thereafter the County Commissioners, if no objection of a
substantial nature be had, or if such objections as are made
shall be provided for or overruled by the County Commission-
ers, shall, by resolution, entered upon their records, order the
inspector to make out as above and sign and deliver to the
Treasurer of the county the special tax bills hereinafter pro-
vided for.

SEC. 3. All special tax bills for work contemplated by this
act shall be made out and signed by some person to be designated
by the Board of County Commissioners by resolution entered
on their records, and shall be registered in their office, and
certified and delivered to the treasurer of the county and his
receipt taken therefor, and by him registered and countersigned
and delivered to the parties in whose favor they are issued for
collection, and their receipts and the receipts of the contractor
taken in full of all claims against the county on account of said
work. The inspector shall furnish to the treasurer a plat or
plats of a permanent character to be kept in the office showing
the length of sewers or water mains constructed under each
contract and the front feet of each piece of property binding

or abutting on the same, with (he owner's names so far as the

owners names can be ascertained by the county assessments or
other information in the treasurer's office, and the treasurer
shall certify on each special tax bill that the amount named
in the same is the proper proportional amount with which each
piece of property binding or abutting on such sewer or water
main is chargeable under the contract and general expenses
chargeable for the construction thereof as herein provided, and
the treasurer shall enter on the plats the amount of each such
special tax bill against each piece of property, and when the
bill is paid shall so note upon the plats. In every such tax bill
there shall be designated, at the option of the person or persons
or firm or corporation entitled to such tax bills, the name of
some bank or trust company located and doing business in said
county to whom payment of such bill may be made.

Such tax bill shall be and become a first lien on the property
charged therewith, priority over pre-existing incumbrance, and
may be collected by the treasurer or contractor or owner of the
lien as any other claim in any Court of competent jurisdiction,
with interest at the rate of six per cent per annum after thirty
days from notice of its issuance, as herein provided, and if not
paid within six months after such notice, then at the rate of
eight per cent per annum from the date of said notice; pro-
vided, however, that special tax bills payable in instalments shall