HARRY W. NICE, GOVERNOR. 927

meet the interest on said bonds as it becomes due and to pay
the principal thereof as they mature, or such part of said
amount as may not be raised by annual front foot assess-
ments as hereinafter provided in Section 5, said tax to be
determined, levied and collected in the same manner as in
the case of other municipal taxes. The taxes levied under
this Act shall have the same priority rights, bear the same
interest and penalties, and in every respect be treated the
same as other municipal taxes. In order that the prompt
payment of interest and the proper provision for the pay-
ment of the principal of the bonds issued under this Act
shall be assured, the prompt and proper performance of the
duties imposed upon the tax levying authorities is specifically
enjoined, and any failure upon the part of any person, per-
sons, body corporate or agent to perform the proper acts and
duties in connection with the levy and collection of the neces-
sary taxes, or the use of any of the funds collected by virtue
of this section for any other purpose than for the payment of
the principal and interest on said bonds, shall hereby be de-
clared a misdemeanor and punishable as other misdemeanors
as punishable, by Section 16 of this Act.

SEC. 5. And 6e it further enacted, That for the payment
of all or part of the interest on and all or part of the prin-
cipal of the bonds as they mature and not provided for in
the receipts as collected under the provisions of Section 4,
the authorities may levy a front foot assessment on all prop-
erty abutting on a street, road, alley or right-of-way in which
a water main or sewer is laid. Said assessments shall be
payable annually during the life of the bonds and sufficient
in aggregate amount to pay any part or all of the interest
on outstanding bonds, and to provide for their retirement.
Said authorities may provide for the extinguishment by prop-
erty owners of annual front foot benefit charges upon such
terms as they may deem wise, provided any such arrange-
ment shall provide properly for the necessary payments on
the outstanding bonds. The municipal authorities may
change the front foot assessment rates from year to year,
as may become necessary, but the rate for any one year
shall be uniform for all property so assessed within the
municipality. Said authorities shall notify in writing all
assessed property owners as to the amount of their assess-
ment, naming in said notice a time and place when and
where owners will be heard. The benefit charge assessed
against any property shall be final, subject only to revision
at said hearing. The authorities in the case of corner lots,
irregular shaped lots and shallow lots fronting on more than
one street, and also in the case of small acreage and agricul-