ALBERT C. RITCHIE, GOVERNOR. 575

shall so certify to said Board of County Commissioners. The
said County Commissioners in their next annual levy shall
levy said tax on all land and improvements and any other
property assessed for county tax purposes within each of said
sanitary districts, which tax shall be levied and collected and
have the same priority rights, bear the same interest and pen-
alties and in every respect be treated the same as county taxes.
The tax so levied for the ensuing year shall be collected by the
tax collecting authorities, and every sixty days they shall re-
mit the whole amount of the tax so collected to the said Sani-
tary Commission. From the money so received, together with
the amount in hand to the credit of said bond fund, said Sani-
tary Commission shall first pay all interest on said bonds as it
matures, and shall then deposit in some bank or banks in said
county to the credit of the County Commissioners and said
commission, as a joint fund to be known as the ''Sinking Fund
Account, " the amount so raised for payment of the principal
of said bonds. Said commission and the County Commis-
sioners, shall, from time to time, invest said sinking fund in
any bond or bonds in which savings or trust funds are author-
ized to be invested by national banks by the U. S. Treasury
Department. Should receipts from said tax or other sources
be inadequate to deposit the principal payment on said bonds,
by reason of defaults or otherwise, such deficiency shall be
added to and collected in the next year's tax. The said com-
mission is authorized to pay the interest on any bonds it may
issue prior to the first tax levying period out of the proceeds
of the sale of said bonds. In order that the prompt payment
of interest and the proper provision for the payment of the
principal of said bonds shall be assured, the prompt and proper
performance of the respective acts and duties heretofore de-
fined is specifically enjoined, and any failure upon the part of
any person, persons, body corporate or agent to perform the
necessary acts and duties hereafter set forth, to pay over the
said fund as required, or to use said funds or any part thereof
for any other purpose than for the payment of the principal
and interest on said bonds, is hereby declared a misdemeanor
and punishable as other misdemeanors are punishable by Sec-
tion 21 of this Act.

SEC. T. And be it further enacted. That whenever the plans
and specifications for water supply, sewerage or drainage sys-
tems for any districts shall have been completed and said com-
mission shall have decided, after opportunity for a hearing
has been given, to proceed with the construction, it shall ad-