HEALTH. 261

spect be treated the same as other municipal taxes. In order that the prompt
payment of interest and the proper provisions for the payment of the princi-
pal of bonds issued under Sections 348A-348R shall be assured, the prompt
and proper performance of the duties imposed upon the tax levying authori-
ties is specifically enjoined, and any failure upon the part of any person,
persons, body corporate or agent to perform the proper acts and duties in
connection with the levy and collection of the necessary taxes, or the use of
any of the funds collected by virtue of this section for any other purpose
than for the payment of the principal and interest on said bonds, is hereby
declared a misdemeanor and punishable as other misdemeanors are punish-
able by Section 3480.

1927, ch. 641, sec. 348E.

348E. Said municipal authorities may provide for the whole or any
part of the cost of construction, establishment, extensions or alteration of
any water supply, sewerage, drainage or refuse disposal system by the
levy of a front foot assessment on all property abutting on a street, road,
alley, or right-of-way in which a water pipe, sewer or drain is laid, or
refuse collected. Said assessments shall be payable annually during the
life of the bonds, and sufficient in aggregate amount to pay any part or
all of the interest on the outstanding bonds and to provide for their retire-
ment. Said authorities may provide for the extinguishment by property
owners of annual front foot benefit charges upon such terms as they may
deem wise, provided any such arrangement shall provide properly for the
necessary payments on the outstanding bonds. The municipal authorities,
for the purpose of establishing the front foot assessment rates, may classify
properties according to the uses to which they are put and may change such
classifications and the front foot assessment rates from year to year, as may
become necessary, but the rate for any one year shall be uniform for all
property so assessed within the municipality. Said municipal authorities
shall notify in writing all assessed property owners as to the classification
of their properties and the amount of their assessment, naming in said
notice a time and place when and where said owners will be heard. The
classification of and the benefit charges assessed against any property shall
be final, subject to revision only art; said hearing. The municipal authori-
ties in the case of corner lots, irregular shaped lots and shallow lots front-
ing on more than one street, and also in the case of small acreage and agri-
cultural property may determine upon such lengths of frontage for assess-
ment as they deem reasonable and fair. Front foot assessment charges,
as above specified shall be a first lien on property against which they are
assessed, subject only to prior State and County charges and upon com-
plaint of the municipal authorities before any Justice of the Peace or the
Circuit Court for the County in which said land is situated shall be en-
forced by a judgment and usual execution thereon. Said benefit charges
shall be in default after sixty days from the date of levy and said levy
shall bear interest at the rate of one (1) per cent a month from and after
the time said levy is in default.