4940 ARTICLE 22.

P. L L., 1888, Art. 22, sec. 387. 1888, ch. 313.

789. All benefits assessed against any lot or parcel of ground, or the
owner or occupant thereof, shall be a lien against said lot or parcel of
ground from the time the burgess and commissioners shall finally order
the opening, widening, extending, straightening or closing up of any street,
highway, lane, alley, square, drain or water-course, as the case may be;
and it shall be the duty of the clerk of the corporation of Smithsburg,
immediately upon the passage of such order by the burgess and commis-
sioners, to notify the tax collector of the amount of benefits so assessed
against any lot or parcel of ground, and the tax collector shall forthwith
enter the same on his books against the property so assessed. The tax col-
lector shall collect such benefits as other taxes are collected; provided,
that no property be sold for the payment of benefits until after the expira-
tion of six months from the date of the passage of the order of the burgess
and commissioners in the premises.

P. L. L., 1888, Art. 22, sec. 388. 1888, ch. 313.

790. The notice herein provided to be given by the burgess shall apply
in all cases, whether the owners of the property to be affected by the pro-
ceedings be residents or non-residents, infants, non compos mentis, or
laboring under any other legal disability.

WATER.

1929, ch. 97, sec. 1.

791. For the purpose of establishing, constructing and maintaining
water works and a water distributing system capable of furnishing the
residents of Smithsburg, in Washington County, Maryland, with a good
and sufficient supply of water, the Burgess and Commissioners of Smiths-
burg are hereby authorized and directed to borrow money on the credit
of said town to an amount not to exceed the sum of Fifty Thousand
Dollars, and to issue registered coupon bonds of said town in payment
of said sum or so much thereof as is necessary for the establishment
and construction of the same. The said bonds shall be issued in sums
of not less than Five Hundred Dollars ($500.00) nor more than One
Thousand Dollars ($1,000.00), and shall have coupons attached for
the interest thereon, payable semi-annually, at a rate not exceeding five
per cent, per annum, and shall each be signed by the Burgess and counter-
signed by the Clerk to the Burgess and Commissioners of Smithsburg,
with the corporate seal of said town, affixed thereto, and shall be regis-
tered by said Clerk in a book to be especially provided for that purpose.
The said bonds shall be issued at such times and for such terms of years
as the Burgess and Commissioners shall determine.

The said bonds shall be sold at public or private sale as the said Burgess
and Commissioners shall decide is for the best interests of the taxpayers
of said town, and shall not be sold for less than their par value; they shall
be exempt from municipal, county and state taxation, and shall have