2916 ARTICLE 13.

par. They may be sold either locally over the counter or by advertising

or to a responsible underwriter after advertisement.

1927, ch. 254, sec. 4.

140. For the purpose of paying off the promissory notes and certifi-
cates of indebtedness and retiring the bonds issued under this Act, and of
paying interest thereon, there may be levied against all the assessable
property within the municipality annually, so long as any of said notes,

certificates and bonds are outstanding, a tax sufficient in amount to meet
the interest on said notes, certificates and bonds as it becomes due, and to
pay the principal thereof as they mature, not in excess of ten cents per

$100 of assessed value over and above the limit for corporate levy now
fixed by law or such part of said amount as may not be raised by annual

front foot assessments, as hereinafter provided under Section 141, said tax
to be fixed, levied and collected in the same manner as other municipal
taxes now are or may be hereafter levied and collected in said town. The
taxes levied under this Act shall have the same priority rights, bear the

same interest and penalties, and in every respect be treated the same as

other municipal taxes. In order that the prompt payment of interest and
the proper provision for the payment of the amount of the promissory

:notes and the principal of the bonds issued under this Act shall be assured,
the prompt and proper performance of the duties imposed upon the tax
levying authorities 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 amount of the promissory notes
and the principal and interest on said bonds, is hereby declared a misde-

meaner and punishable as other misdemeanors are punishable, by Section
153 of this Article.

1927, ch. 254, sec. 5.

141. Said Commission shall pravide for any part of the cost of con-

struction, establishment, extension or - alteration of the sewerage system,

except the sewage disposal plant, by the levy of a front foot assessment on
all property abutting on a street, road, alley or right-of-way in which a
sewer is laid. Said assessments shall be payable annually during the life

of the bonds, and shall be sufficient in aggregate amount to pay any part

or all of the interest on the outstanding bonds, and to provide for their
retirement. Said Commission may provide for the extinguishment by
property owners of annual front foot benefit charges upon such terms as
they may deem wise, proper and equitable, provided any such arrange-
ment shall provide properly for the necessary payments on the outstanding

"bonds. The Commission may classify properties and may change the

front foot assessment rates from year to year, as may become necessary,
but the rate for each year shall be uniform for each class or property so
assessed within the town. Said Commission shall notify in writing all
assessed property owners as to the amount of their assessments, naming in