MONTGOMERY COUNTY. 3679

foot benefit charge is levied, extinguish the same by the payment in cash,
in one sum, of the proportion of the estimated cost of the project, con-
sidered as a part of the whole system of which the construction abutting
upon his property is a part, represented by the number of front feet which
he is assessed, with interest at the rate of six per centum per annum from
the date of said levy, less any annual payment that may have been made
thereon The Commission, however, in estimating said cost for the pur-
pose of extinguishment may add thereto a reasonable margin to protect
itself against possible changes in the cost of construction and loss of inter-
est All sums received under such plan of extinguishment shall be pre-
served intact by said Commission less the payment of the proportion of
interest and sinking fund properly chaigeable to the amount so received
and used for future construction, and provided, further, that any propertv
owner, whose property is classified under business or industrial, or sub-
division, may, at his option, at any time during the life of said benefit
charge, extinguish the same by payment in cash of an amount which, if
put at interest at three and a half per cent, compounded annually, would
yield an annuity equal to the annual assessment at the base rate and dis-
regarding any allowance for excess, for the period for which said benefit
charge has yet to run

The Commission shall at any time permit a connection with a water
main or sewer by a property owner whose rioperty does not abut on said
water main or sewei and who has not previously thereto paid a benefit
charge for the construction of said water main or sewer provided said
Commission shall classify said property and determine a front foot charge
to be paid by said property owner as though his property abutted upon
said water mam or sewer, and in the event of such connection being made
said property owner and said property, as to all charges, rates and benefits
shall stand in every respect in the same position as if the said pioperty
abutted upon a water main oi sewer

The provisions relating to the collection of said front foot benefit charges
as they existed prior to the passage of this Act shall remain in full force
and effect for the purpose of the collection of any of said front foot benefit
charges due and accrued prior to January 1st, 1927, and the repeal herein
of said provisions shall be taken only so far as they relate to the collection
of front foot benefit charges due and accrued subsequent to January 1st,
1927

All of the front foot benefit chaiges heretofore levied by said Commis-
sion shall be payable on the 1st of January of each year, beginning Jan-
uary the 1st, 1927, and all front foot benefit charges hereafter to be levied
by said Commission shall be so levied as to begin January 1st next sue
ceeding the date of the oider making the levy On all of the front foot
benefit charges heretofore levied as effective at dates other than January
the first the Commission shall collect, under the provisions of the law as
it existed prior to the passage of this Act, the fronf foot benefit charges
that have accrued to the end of the current year for which they were
levied and all arrears and shall stamp upon the County Treasurer's books