ALBERT C. RITCHIE, GOVERNOR. 791

town, and of any other necessary work outside of the usual
order, and which may entail more than ordinary expenses, then
the said Burgess and Commissioners may lay an additional tax
therefor, not to exceed ten cents on each one hundred dollars
worth of taxable property within the limits of said corporation;
provided that this additional tax shall not be laid oftener than
once in every five years and only when the emergency requires
the same and when the laying of the said tax is consented to
by at least five members of the said Burgess and Commission-
ers. All real estate included within the corporate limits of said
town and used exclusively as farming land shall be exempt
from taxation for municipal purposes until new streets shall
have been laid out and opened through or along such lands;
but when streets and alleys shall be laid out and graded through
or along said lands, then the land abutting on said street and
alleys when laid out by the owner thereof for building lots or
sites, shall be to the distance or depth of said building lots
taxed for municipal purposes the same as other property in
said town. The assessment and valuation of the property
for taxation as hereinafter provided shall be the same for
county purposes, and in case any real estate assessed for county
purposes be divided by the town limits, the Burgess and Com-
missioners shall place a fair valuation upon the portion con-
tained within the town limits and make a just apportionment
of said assessment, and in case any of the hereinbefore ex-
empted farming lands within the corporate limits is laid out in
building lots along new streets opened through the same as
hereinbefore provided, then the said Burgess and Commission-
ers shall have power to fix a valuation upon the said building
lots and the improvements erected thereon for the purpose of
taxation for municipal purposes, and when any property liable
to be taxed for municipal purposes by reason of its situation
within the corporate limits of the town has been omitted in the
county assessment, then the Burgess and Commissioners shall
have power to fix a just valuation on the same for taxation for
municipal purposes. The taxes herein provided for not to in-
clude such taxes as may be necessary to maintain and operate
the electric light plant of the town, and nothing herein con-
tained shall be construed to change or interfere with the said
last-named taxes.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1922.

Approved April 13th, 1922.