90

LAWS OF MARYLAND.

be divided by the town boundaries, the mayor and

council shall place a fair valuation upon that con-

tained within the town limits, and make a just appor-

tionment of said assessment. Should any property,

liable to be taxed for town purposes, be omitted in the

county assessment, the mayor and council shall have

power to include said property in the town assess-

ment and impose a just valuation thereon; provided,

however, that the real estate and improvements

thereon, situated within the limits of the former

boundaries of the town, as laid down on map and

survey and accompanying description as recorded in

liber number seventy-three, folios four hundred and

seventy-seven and four hundred and seventy-eight

of the land records of Washington county, and the

When not as-

extended limits of the town as fixed by section one

sesssable.

hundred and eleven shall not be assessed and taxed

for municipal purposes until a street or streets shall be

laid out and opened through the same; but when a

street or streets shall be laid out and opened through

said real estate, the land abutting on said street or

streets, and improvements thereon, to a distance of

two hundred and forty feet back from the line of said

sssssssssssss

streets, shall be assessed and taxed for municipal pur-

poses as other property in said town is now taxed ;

and it is further provided that all real estate, and the

improvements abutting on any public road or turnpike

lying within the extended limits of the town, or on

any street now opened within the extended limits of

the town, to a distance of two hundred and forty feet

back from the line of said road, turnpike or street,

shall be assessed and taxed for municipal purposes.

SEC. 143h. The mayor and council shall, annually,

levy on the assessable property of the town all needful

Levy on asgcss-

taxes, not exceeding in amount thirty cents on every

able property.

one hundred dollars worth of assessable property, for

general purposes, and such further sum or sums that

are now or may hereafter be authorized by law for the

liquidation of the town indebtedness. The said levy

shall not be made in gross, but shall designate the

particular head for which it is to be expended. Such

taxes, when levied, shall be a lien upon property as

now provided by law, and shall be collected as state

and county taxes are collected, unless the mayor and

council shall adopt some other mode, by ordinance, for

the collection of the same.