1070 LAWS OF MARYLAND.

they deem proper, and they shall award the contract or
contracts, to the lowest responsible bidder, or may reject any,
or all bids in their discretion, or may build any or all parts of
the work so planned, in any other way deemed advisable; pro-
vided, however, that no change be made effecting the efficiency
or capacity of the system or systems and provided further that
no contract exceeding $500.00 shall be let except upon competi-
tive bidding.

468-L. And be it further enacted, That the payment of said
bonds and the interest thereon, shall be provided for by a Sew-
erage and Drainage tax, levied annually on all the assessable
property within the district or area. The amount to be levied
for interest in any one year shall not exceed the maximum
amount necessary to pay the interest on the entire bond issues
unredeemed. The amount to be levied for payment of princi-
pal in any one year shall not exceed an amount equal to the
sum total of the bond issues unredeemed, divided by the number
of years the bond issues have yet to run.

The said Commission shall cause to be kept, by the County
Treasurer, in a separate tax book or record, a list of all the
properties within the district or area, subject to the sewerage
and drainage tax. These properties shall be listed alphabetical-
ly, with reference to the sewerage and drainage district, and
numerically with reference to the collection or tax district in
which they are located.

The sewerage and drainage tax records shall contain in addi-
tion to such data as is now entered on the tax books of the
County, a reference by liber and folio number, to other tax

records where the various properties are listed.

The regular tax collecting authorities of the said County are
hereby charged with the duty of collecting all taxes levied for
the purpose of this Act, and in the same manner and at the
same time as other State and County taxes are collected.

All laws relating to assessment, collection, non-payment and
penalty of regular County taxes, shall apply to all taxes levied
for the purpose of carrying out the provisions of this Act.

468-M. And be it further enacted, That all expenses incurred
in any district or area in carrying out the purpose and intent
of this Act, including all expenses of an election, or such por-
tion thereof, as is in the opinion of the Board of Supervisors a
resultant of the Sewerage and Drainage Bond Issue Referen-