HARRY W. NICE, GOVERNOR. 519

for the improvement and construction of concrete or other hard
surfaced sidewalks, curbs and gutters in any block where there
is improved property, and to assess against the abutting prop-
erty and collect from the owners thereof the total cost thereof,
the assessment being in proportion to the number of assessable
front feet owned, abutting on the portion of the street so im-
proved; provided, that when property fronts or abuts on two
or more streets, where such improvements are made, or are
about to be made, the abutting front feet shall be computed
for the purpose of assessment hereunder as one-half of the total
front feet abutting on said improvements. That such assess-
ments when made, shall constitute a tax or lien upon such
abutting property with priority over all liens recorded after
the passage of this Act, and shall be payable in four equal-
quarterly installments with interest thereon from the date of
assessment at the rate of six percentum per annum, the first
installment shall be due 30 days after the date of assessment,
and succeeding installments every 3 months thereafter until
paid, and any assessment or part thereof remaining due and
unpaid shall, in addition to said interest, be subject to a pen-
alty of one half of one per cent per month, from the date of de-
fault, and shall be enforced and collected as town taxes are col-
lected by offering the property for sale for the amount in de-
fault, at the next tax sale following such default. Provided,
however, the town of District Heights shall give ten days' no-
tice by registered mail addressed to the last known address of
the owners of record of all property proposed to be assessed,
of the intention to assess the total cost against the abutting
property, which notice shall state the date such assessment is
proposed to be made, and warning such owners to appear at
the time and place stated in said notices, to show cause, if any
there be, why said assessment should not be made as proposed.

Sub-section (A) of Section 6. That the town of District
Heights shall have power to levy, in the established month
for levy in Prince George's County of each year, begin-
ning with the calendar year 1937, taxes at the rate of not
exceeding Ten Cents ($.10) on each One Hundred Dollars
($100. 00) of the assessable value of real property within
said town, based on the State and County assessments
for all purposes; and that the Treasurer of Prince George's
County shall be and he is hereby authorized to give the District
Heights Commission, or the Treasurer of said town, a copy of
the tax list for said town, annually or as often as is necessary,
and all taxes so levied shall be a lien on any and all property
of the person, firm, partnership, company, association or corpo-
ration against whom they may be levied.