EMERSON C. HARRINGTON, GOVERNOR. 439

not exceeding three miles from the nearest boundary of said
property (at a point crossed by said route) to said improved
highway.

Upon all property included in class "A" there is hereby im-
posed a special tax of 25% of the amount that the County Com-
missioners are required to expend for the construction of said
road or highway.

Upon all property included in class "B" there is hereby im-
posed a special tax of 12 1/2% of the amount that the County
Commissioners are required to expend for the construction of
said road or highway.

Upon all property included in class "G" there is hereby im-
posed a special tax of 7 1/2% of the amount that the County
Commissioners are required to expend for the construction of
said road or highway.

Upon all property included in class "D" there is hereby im-
posed a special tax of 5% of the amount that the County Com-
missioners are required to expend for the construction of said
road or highway.

SEC. 4. And be it enacted, That upon the property specially
benefitted as mentioned in Section 3, the tax thereby imposed
on such property is to begin with the year succeeding that in
which the highway is completed, and as to each property said
special annual tax is to run for five years from the time it
attaches and then cease, said tax to be a lien on real estate as
other taxes are liens in this State, and to be collected as other
taxes are collected. The bounty Commissioners shall cause a
survey to be made of the property falling in either of the
classes hereinbefore mentioned, with such maps together with
such explanation and details as will enable the County Com-
missioners to classify the property herein for the purpose of a
special tax hereby laid. The said County Commissioners shall
then classify and list for taxes all landed property in Howard
County which on the first day of May, 1916, was in the situation
to come under the requirements of any of said classes mentioned
in section 3; and thereafter the said authorities shall add to
such said lists all landed property which during the preceding
year shall have come under of any of said classes above men-
tioned, and shall proceed in the same manner as they may be
directed by law to proceed in placing the assessment upon real
estate shall give the same notice, and the property owners shall
have the same right of appeal, if any, as is or might be pro-