WM. PRESTON LANE, JR., GOVERNOR. 2033

within said period of five (5) years water and sewer mains
shall be laid and street lights erected and maintaind ad-
jacent to said property, as described in the preceeding sub-
paragraph 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 build-
ings thereon, the said land, together with the buildings and
improvements thereon, shall be taxed as improved property,
as described in the preceding sub-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, 1953, whether said
water and sewer mains are laid and street lights erected or
not, the Mayor and Council of Pocomoke City shall have
power to assess said vacant lots or parcels of land, and to
levy and collect taxes thereon at the same rate as on prop-
erty of like kind within the corporate limits of Pocomoke
City as they heretofore existed.

(d) The Mayor and Council of Pocomoke City shall not
assess or tax any unimproved agricultural land or farming
implements or stock used exclusively for farming purposes
within said taxing district, which land, implements and
stock are hereby declared to be exempt from Municipal taxa-
tion so 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 connec-
tion therewith, and all unimproved land platted or laid out
for building lots as other improvements shall be assessed
and taxed as set forth in the preceding paragraphs of this
Section.

191G. All of the inhabitants of the territory annexed to the
Town of Pocomoke City by this Act shall in all respects and
to all intents and purposes be subject to the powers, jurisdic-
tion and authority vested or to be vested by law, in the Mayor
and Council of Pocomoke City, and to all the ordinances now
in force, so far as the same may be consistent with the pro-
visions of this Act, and the territory so annexed shall in all
respects be taken and considered as part of said Town of
Pocomoke City.

SEC. 2. And be it further enacted, That this Act is hereby
declared to be an emergency law and necessary for the imme-
diate preservation of the public health and safety, and having
been passed by a yea and nay vote, supported by three-fifths
of all the members elected to each of the two Houses of the