PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 117

ia opened through or abutting such land, either by the Mayor and
Aldermen of Frederick, or by any individual, firm or corpora-
tion, or where any street or highway has heretofore been opened
through or abutting any such land, whether said street or high-
way be owned by the Mayor and Aldermen of Frederick, or by
any individual, firm or corporation, then all such lands within
two hundred feet from each side of any such street or highway
shall be liable to assessment and taxation.

SEC. 2. Be it enacted, That this Act shall take effect from the
date of its passage.

Approved March 17th, 1914.

CHAPTER 94.

AN ACT to repeal and re-enact with amendments Section 101 of
Article Twenty-two of the Code of Public Local Laws of Mary-
land, title "Washington County," sub-title "County Com-
missioners," and to add two additional Sections thereto, to
follow said Section 101, and to be known as Sections 101-A and
101-B, relating to the levy of taxes and the duties of the
County Commisioners of Washington County and of the Col-
lector of Taxes in Washington County.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section One Hundred and One of Article Twenty-
two of the Code of Public Local Laws of Maryland, title
"Washington County," sub-title "County Commissioners" be
and the same is hereby repealed and re-enacted with amend-
ments, and that two additional Sections to follow said Section
101, end to be known as Sections 101-A and 101-B be and
they are hereby added to said Article, said title and said sub-
title, said Sections 101, 101-A and 101-B, to read as follows:

SEC. 101. When they make their levy, said levy shall not be
made in gross, but shall designate the particular heads for which
it is to be expended, and they shall specify therein what per
centum is levied for school purposes, what per centum for
bonded indebtedness of said County, what per centum for
court purposes, what per centum for road purposes, and what
per centum for each particular head, for which expenditure
is to be made, specified by them; and they shall not, in any
one year, levy on the assessable property of the County more
than five cents on the one hundred dollars thereof for general
purposes, which latter shall include all matters not embraced