EMERSON C. HARRINGTON, GOVERNOR. 1475

allowed upon delinquent taxes, and is hereby clothed with all
the power and authority in law had by the retired Treasurer
during his term of office for the purposes aforesaid.

Section 321. The Mayor and City Council shall annually,
before the first day of July, levy such sum as they may deem
sufficient to meet the running expenses of the City for the
current fiscal year, and any additional sum necessary to pay
interest on the debt or any other outstanding obligation of the
City. They shall in no year contract a floating debt of more
than one thousand dollars in excess of the levy for that year,
and at no time shall the aggregate sum of said floating debt
exceed five thousand dollars. Whenever they make a levy
they shall do so, item by item, specifying the department for
which the levy is made and the amount to be expended therein.

Section 322. Taxes shall be due as soon as they are levied,
and if not paid on or before the thirty-first day of December
in the year in which they are levied shall bear interest from
that date at the rate of six per cent, per annum, and at
any time after the second Monday in April next succeeding
the date of the levy, and not before, payment may be enforced
by sale as herein provided. On all taxes paid after the levy
and before the first day of January following, discounts will
be allowed as follows: If paid in September, five per cent.;
and if paid in October, four per cent.; if paid in November,
three per cent.; if paid in December, two per cent.

Section. 323. Nothing in this Article shall be taken or
understood as impairing the duties and obligations of collect-
ors of city taxes heretofore appointed in regard to the levies
now in their hands for collection, but such collectors shall pro-
ceed to complete such collections under the existing provisions
of law as fully as if this Act had not passed.

Section 324. The Mayor and City Council may lay out
and continue to the Susquehanna River and the basin of the
Tidewater Canal, the streets designated on the plat of said
City as Jefferson, Madison, Munroe, Van Buren and Erie
Streets.

Section 325. They shall determine what was high water
mark before the construction of the basin of the Tidewater
Canal.

Section 326. Any person aggrieved by the decision of the
Mayor and City Council, in fixing the line or point of high
water-mark, may at any time within one year appeal to the