254 LAWS OF MARYLAND. [CH. 174

seventy-six feet to a stake on the east edge of the Harney
Road; thence along the said edge of the road and con-
tinuing beyond the end thereof, (17) South ten degrees
West, two thousand and forty-nine feet to the beginning.
And all property within the limits of Taneytown as
aforesaid or which may have a situs therein by reason of
the owner residing therein shall be levied upon for mu-
nicipal purposes, and the assessment for said purposes
shall be the same as that for State and County purposes,
and in case any real estate assessment fo'r State and
County purposes be divided by any boundary of the mu-
nicipality The Mayor and City Council of Taneytown
shall place a fair valuation upon that portion of said real
estate contained within the limits of the said municipality
and make a just apportionment of the entire assessment
oi said real estate for State and County taxes, and such
valuation so determined shall be the assessment for mu-
nicipal taxation and levy. Should any property liable to
be taxed for municipal purposes be omitted in the county
assessment The Mayor and City Council of Taneytown
shall have power to include said property in the municipal
assessment and impose a just valuation thereon for the
purpose of municipal taxation, provided, however, that
for all municipal police regulations the authority of said
corporation may extend for one-fourth mile in every direc-
tion beyond the aforesaid corporate limits.

SEC. 2. And be it further enacted, That all laws or
parts of laws inconsistent with or repugnant to the pro-
visions of this Act be and the same are hereby repealed
to the extent of such inconsistency.

SEC. 3. And be it further enacted, That this Act is
hereby declared to be an emergency measure and necessary
for the immediate preservation of the public health and
safety, and having been passed by a yea and nay vote, sup-
ported by three-fifths of all of the members elected to
each of the two Houses of the General Assembly, the same
shall take effect from the date of its passage.

Approved March 29, 1947.

CHAPTER 174.
(Senate Bill 202)

AN ACT to authorize and empower the Town of Wash-
ington Grove to borrow money for municipal purposes,