WICOMICO COUNTY. 5137

amount as may not be raised by annual front foot assessments as herein-
after provided in Section 370, said tax to be determined, levied and col-
lected in the same manner as in the case of other municipal taxes. 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 principal of the bonds
issued under this Act shall be assured, the prompt and proper perform-
ance of the duties imposed upon the tax levying authorities is specifically
enjoined, and any failure upon the part of any person, or 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, shall hereby
be declared a misdemeanor and punishable as other misdemeanors are
punishable by Section 381 of this subtitle.

1929, ch. 27, sec. 5.

370, For the payment of all or part of the interest on and all or part
of the principal of the bonds as they mature and not provided for in the
receipts as collected under the provisions of Section 369, the authorities
may levy a front foot assessment on all property abutting on a street,
road, alley or right-of-way in which a water main is laid. Said assess-
ments 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 outstanding
bonds, and to provide for their retirement. 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 may chang'e 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 authorities shall notify in writing all assessed prop-
erty owners as to the amount of their assessment, naming in said notice
a time and place when and where said owners will be heard. The benefit
charge assessed against any property shall be final, subject only to re-
vision at said hearing. The authorities in the case of corner lots, irreg-
ular shaped lots and shallow lots fronting on more than one street, and
also in the case of small acreage and agricultural property, may deter-
mine upon such lengths of frontage for assessment as they deem reason-
able 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 complaint of the authorities
before any Justice of the Peace or the Circuit Court for Wicomico
County, in which said land is situated shall be enforced by a judgment
and usual execution thereon. No front foot benefit charge shall continue
as a lien for a period longer than two years from the date upon which
the same became in default, unless it is reduced to a judgment and duly