60 LAWS OF MARYLAND.

SEC. 24. And be it enacted, That whenever the Mayor and
Councilmen shall levy any sum of money on the inhabitants
of, or owners of property in said town, for the purpose of grad-
ing, paving, guttering, sidewalking or otherwise improving the
streets, alleys or highways in said town, or any of them, or
for any other purpose authorized by law, the sum levied shall
be a lien on the lot or lots on which the same may be levied, or
which may be owned by the person to whom they are chargeable
until paid, and if such sum shall remain unpaid for sixty days
after the same is due, and there shall be no personal property
within the town on which the Clerk may levy, the same may be
levied on so much of the real estate of the person owing such
taxes as shall, in the opinion of the Mayor and Councilmen, be
sufficient to pay the same, and the Mayor and Councilmen shall
lay off the part so levied upon, and the Clerk shall, after twenty
days 'notice in one or more newspapers printed in said town
of the manner, time and place of said sales, sell the part so
laid off at public sale, and, after deducting the expenses of said
sale and paying the sums so levied as aforesaid, shall pay over
the balance, if any, to the owner of said property.

SEC. 25. And be it enacted, That the said Clerk shall make
return of the said levy and all proceedings had therein, and all
proceedings in reference to said sales as provided for in the
preceding Section, setting forth the times, length of notice and
the manner, times and places of publication and of giving
notice to the Mayor and Councilmen, who shall forthwith for-
ward all of said returns, together with all the proceedings under
which the same was made, to the Clerk of the Circuit Court for
Allegany County.

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

Approved March 10th, 1914.

CHAPTER 43.

AN ACT to add a new Section to Article 81 of the Code of Public
General Laws, title "Revenue and Taxes," sub-title "Exemp-
tions," to be designated 4-A and to follow Section 4 of said
Article.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That a new Section be and the same is hereby added to