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LLOYD LOWNDES, ESQUIRE, GOVERNOR.
and said board shall have power to pass ordinances regulating
the time and manner of payment of said taxes, and to provide
for an early payment of the same by making provisions for
the allowance of such discount as may be necessary thereto,
and once in every ten years, or oftener if they shall think
proper, they shall appoint an assessor, who shall, under oath,
assess and value the property in the town, in the same manner
and with like authority as county assessors; and the said town
treasurer shall, with the authority given in this section, annually,
assess and add to the assessable property of said town such new
or missed property or buildings as may be brought into or
erected therein; provided, that said assessments shall not include
real or personal property situated beyond its boundaries, nor per-
sonal property only constructively in the town, though owned by
persons residing in it; and provided further, that in assessing
any of the lands within the town, which may be occupied and
used as farms, or may be a part or parts of farm, such lands
shall be valued and assessed as lots of four acres of ground,
with the buildings and improvements thereon, and shall not
be valued and assessed by the number of acres; that all assess-
ments made shall be subject to the conditions and restrictions
of section 137 of this article.
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801
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153. The County Commissioners shall be relieved from the
care of the roads, streets and alleys within the corporate limits
of the town of Elkton; and the care of the same shall be
transferred to the president and commissioners of the town of
Elkton, and in consideration of said transfer all the property
within the corporate limits of said town shall hereafter be
exempt from one-half the taxation for public, district or county
road purposes outside of said corporate limits; and it shall be
the duty of the County Commissioners, in estimating for any
annual levy, to ascertain what proportion of the said levy be
applicable alone to the construction and repair of roads and
highways within said county. Hereafter the County Commis-
sioners of Cecil county shall annually pay over to the Presi-
dent and Town Commissioners such sum, not less than one
hundred dollars, as said County Commissioners shall deem
proper, in consideration of the fact that valuable county prop-
erty is situated within the town and receiving the protection
and benefit of the town government, yet is exempt from all
town taxes.
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Care of roads,
streets, etc.
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