WM. PRESTON LANE, JR., GOVERNOR. 123

of the owners thereof and file the same with the Commis-
sioners on or before the first day of July each year. As soon
thereafter as is practicable the said Commissioners shall levy
a tax on all such assessed property not exceeding forty cents
per one hundred dollars as the needs of the town may re-
quire. Such tax shall be levied as of July first of each year,
which is hereby declared to be the beginning of the fiscal
year of said town, and shall be in default after the first day
of September of each year. The treasurer of said town shall
calculate the amount of taxes due by each person and shall
render a bill to the address given on such list of assessments
either by depositing the same in the mails or otherwise, or
if the address of any such person is unknown to the best
address ascertainable. All taxes not paid by the first day of
January next succeeding their levy shall be collected by
the County Treasurer in the same manner as delinquent state
and county taxes.

SEC. 2. And be it further enacted, That this Act is hereby
declared to be an emergency law, and necessary for the im-
mediate preservation of the public health and safety of the
citizens of the Town of Berwyn Heights and the State of
Maryland, and being passed by a yea and nay vote, supported
by three-fifths of all the members elected to each of the two
Houses of the General Assembly of Maryland, the same shall
take effect from the date of its passage.

Approved November 10, 1947.

CHAPTER 49.
(House Bill 11)

AN ACT to authorize and empower the Mayor and Council
of Crisfield to borrow on its faith and credit a sum or
sums of money not exceeding Thirty Thousand Dollars
($30, 000. 00) in the aggregate, and to evidence said bor-
rowing by the issuance to the lender or lenders of its
general obligation serial maturity coupon bonds in like
par amount, payable as to principal and interest from
the proceeds of ad valorem taxes, levied without limita-
tion as to rate or amount on all property subject to assess-
ment for taxation by said municipality, notwithstanding
any other statutory tax limitation, and to use the money
so borrowed for the purpose of enlarging, improving or
repairing the water system of said municipality.

SECTION 1. Be it enacted b?/ the General Assembly of Mary-
land, That to enable the Mayor and Council of Crisfield