800

LAWS OF MARYLAND.

May impose

penaltit s.

may appear right; and in default of the payment of any fine
imposed they may provide the imprisonment of the offender
for a period not exceeding twenty days or until the fine be paid,
and instead of the aforesaid penalties, it shall be lawful, in case
of the conviction of any person for vagrancy, to sentence such
person to hard work on the streets of said town for a period
not exceeding ten days.

137. The limits of the town of Elkton shall be as follows :
Beginning for the same at the west abutment of Gilpin's
Bridge over the Big Elk creek on the public road from Elkton

Limits of
Elkton.

to Newark, Delaware, thence with the middle line of Big Elk
creek, until the same meets or intersects with Little Elk
creek, thence with the easternmost bank of Little Elk creek
to the east abutment of the bridge at the Red mill on, the Elk-
ton and Northeast public road, thence from said east abutment
of the Red mill bridge in a straight line to the west abutment
of Gilpin's bridge, the point of beginning; provided, how-
evbr, that all lands, houses, buildings and improvements there-
upon, not included within the town limits prior to the year
1896, and not within 100 yards of the water-mains of the town
as the same are now located, and subject to a county tax for
the repair of roads and highways, shall, together with the per-
sonal property of the occupants of said houses and buildings,
be exempt from taxation for town purposes until such time as
the said property shall directly receive the benefit of the water
and light system of the town; and provided further, that if
the said property not heretofore within the town limits and
distant one hundred yards from the water main of the town,
shall be exempt from county tax for the repair and mainte-
nance of roads and highways, exclusive of bridges, then said
property shall be liable to a tax for town purposes, equivalent
to such exemption from said county taxation for roads and
highways, not to exceed sixty cents, in any one year, on the
one hundred dollars of the assessment of said property for said
State and county taxes.

Powers of
treasurer.

134 B. Said treasurer shall have the same powers and author-
ity to enforce the collection of town taxes, general and special,
as are conferred upon the county treasurer of Cecil county for
the collection of State and county taxes by sections 120 and
121 of Article 8 of the Code of Public Local Laws of Mary-
land.

Levy of taxes.

146. The said board shall have power to levy and collect
taxes in the town not exceeding in any one year sixty cents on
the hundred dollars, on the assessable property of the town ;