PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 1421

provided further that no contract exceeding $500.00 shall be let
except upon competitive bidding.

529-M. And be it further enacted, That the payment of
said bonds and the interest thereon, shall be provided for by
a sewerage and drainage tax, levied annually on all the assess-
able 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 prin-
cipal, 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, alphabeti-
cally, with reference to the sewerage or 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 addition to such dates 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 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.

529-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
portion thereof, as is in the opinion of the Board of Supervisors
a resultant of the. Sewerage and Drainage Bond Issue Referen-
dum, shall be charged against the district or area. Such ex-
pense is to be paid out of the bond issue if an election is favor-
able, otherwise it shall be liquidated by the sewerage and drain-
age tax, and the Board of County Commissioners are hereby
authorized to levy annually at the time of the general levy on
all the assessable property within the various districts or areas,