1036 LAWS OF MARYLAND. [CH. 469

by the number of front feet which is assessed, with interest
at the rate of six per cent, per annum from the date of said
levy, less any annual payment that ,may thave been made
thereon. The Mayor and Council, however, in estimating
said cost for the purpose of extinguishment may add thereto
a reasonable margin to protect itself against possible changes
in the cost of construction and loss of interest. All sums
received under such plan of extinguishment shall be pre-
served intact by said Mayor and Council, less the payment
of the proportion of interest and sinking fund properly
chargeable to the amount so received, and used for future
construction; and provided further, that any property owner,
whose property is classified under business or industrial, or
sub-division, may, at his option, at anytime during the life
of said assessment extinguish the same by payment in cash
of an amount, which, if put at interest at 3l/2 per cent., com-
pounded annually, would yield an annuity equal to the annual
assessment for the period for which said assessment has yet
to run. The Mayor and Council shall at any time permit a
connection with a water main or sewer by a property owner
whose property does not abut on said water main or sewer
and who has not previously thereto paid an assessment for
the construction of said water main or sewer, provided the
said Mayor and Council shall first determine the classification
of said property, and a front foot charge to be paid by said
property owner, as though his property abutted on said water
main or sewer; and in the event of such connection being made,
said property owner and said property, as to all charges,
rates and assessments, shall in every respect stand in the
same position as if the said property abutted upon a water
main or sewer. The annual assessments as above specified
shall be a first lien upon the property against which they
are assessed, subject only to prior State, County and munici-
pal charges, and shall be enforced by a judgment upon com-
plaint of the authorities of Sykesville before any Justice of
the Peace or the Circuit Court of Carroll County, and usual
execution thereon. No such annual assessment shall continue
as a lien for a period longer than two years from the date
from which the same became in default, unless it is reduced
to a judgment and duly recorded among the records at the
Office of the clerk of Carroll County. Said assessments shall
be payable at the office of the Mayor and Council immediately
upon being levied, and shall be in default after 60 days from