WORCESTER COUNTY. 5251

vided said property does not abut any street; provided, however, that from
and after the time of the completion of the said mains and the erection
of said street lights adjacent to said improved real property or from and
after the first day of January, 1938, whether said mains are laid and
street lights erected or not and Mayor and Council shall have full power
to levy and collect taxes on said improved real property at the same rate
as on property of like kind within the old limits of Pocomoke City.

(d) No taxes shall be levied or collected on vacant lots or parcels of
land within said district for a period of ten (10) years accounting from
the first day of January, 1928, unless within said period of ten (10)
years water and sewer mains shall be laid and street lights erected and
maintained adjacent to said property as described in the preceding para-
graph of this section. Provided, however, that from and after the date
on which said vacant lots or parcels of land shall be improved by the
erection of dwellings or other buildings thereon, the said land, together
with the buildings and improvements thereon, shall be taxed as improved
property as described in the preceding paragraph of this section; and
provided further that from and after the time of the completion of the
laying of said water and sewer mains and the erection of said street lights
adjacent to said property as aforesaid or from and after January 1, 1938,
whether said water and sewer mains are laid and street lights erected or
not, the Mayor and Council of Pocomoke City shall have full power to
assess said vacant lots or parcel of land and to levy and collect taxes
thereon at the same rate as on property of like kind within the old limits
of Pocomoke City.

(e) The Mayor and Council of Pocomoke City shall not assess or tax
any unimproved agricultural land and farming implements and the stock
used thereon exclusively for farming purposes within said district, which
are declared to exempt from municipal taxation, as long as they are so
used. Provided, however, that dwellings and other buildings and the land
upon which they are erected, and the curtilage and garden used in con-
nection therewith, and all unimproved land platted or laid out for build-
ing lots or other improvements, shall be assessed and taxed as set forth in
the preceding paragraphs of this section.

1927, ch. 445, sec. 254D.

195. From and after January 1, 1928, the water rents for property
within the territory hereby added to the corporate limits of the town of
Pocomoke City and for property within the old limits of the said town
shall be the same.

1927, oh. 445, sec. 254E.

196. All public roads, streets, avenues and alleys, lying in any of the
territory added to the corporate limits of Pocomoke City by this Act
shall be public roads, streets, avenues and alleys of the town of Pocomoke
City, and, subject only to the provisions of this Act, all the inhabitants
and the territory hereby annexed shall in all respects and intents and