ANNE ARUNDEL COUNTY. 399

of Anne Arundel County, who shall extend the several amounts against
the several lots as and so specified as a tax upon each of said several lots,
in a separate column, and which amounts, severally, shall be collected
as other taxes are collected in said Arundel-on-the-Bay, as hereinbe-
fore provided, and when collected shall be paid to the Treasurer of said
town of Arundel-on-the-Bay. After any lot named in said section num-
ber 150 has been assessed for its respective proportion of the entire
cost of any improvement for the protection and preservation of the water
front of said town, and the same has been fully paid, such lot shall be
relieved from any further special assessment or special tax for the cost
of such improvement, and if for any reason, after the final special assess-
ment to pay the cost of such improvement, there shall be a deficiency
in collection of such special assessments or special taxes to pay the cost
of such improvements in full, then such deficiency shall be paid out of
the general funds of the town in the hands of the treasurer. Upon the
contract for such improvement being made, the Commissioners shall make
an apportionment of said cost to each lot described in said Section 150,
and it shall be the right of any owner of any of said lots to pay to the
treasurer of said town the amount apportioned to his lot as its share of
said cost, with 5 per cent, interest thereon from the date of the first issue
of bonds hereunder, and for thirty days after date of payment, either
in cash or in the bonds of said town, which shall be taken at their face,
with accrued interest to the date of payment, and shall Le in full of the
imposition of the cost of such work as to the lot paid upon. The fact
of such payment and the lot involved shall be entered upon the town
records. But if payment shall not be made until after there shall have
been certified to the County Commissioners of Anne Arundel County, an
assessment of any part of the amount apportioned to said lot as its due
share of the amount to be charged against said lot for that year, as its
due share of the cost of said work to be raised that year, which certifica-
tion shall also include 5 per cent, upon the amount of such assessment as
a penalty, the lot-owner shall pay the amount of all costs which shall have
accrued under such certification to the proper officer, of said county, who
shall give a receipt therefor, and be paid twenty-five cents as his fee for
such receipt; upon producing such receipt and paying the town treasurer
the apportionment and interest, said lot. shall be fully released. The
town treasurer shall give his receipt in duplicate, stating that it is in
full of the apportionment, and upon presentation of such receipt and
delivery of one to the County Clerk, said County Clerk shall cause to
be stricken from the list so certified to the County Commissioners by the
Commissioners of Arundel-on-the-Bay, the lots so paid upon, and all
proceedings to collect such assessment shall be dropped.

1898, ch. 349, sec. 32. 1900, ch. 125, sec. 32.

151. For the convenient and orderly assessment and collection of all
taxes upon persons and property within said town, and the settlement
with the town authorities for whatever they may be entitled to, the bound-