ALBERT C. RITCHIE, GOVERNOR. 1291

served annually, so long as any of said bonds are outstanding,
a tax of sufficient amount to meet the interest on said bonds as
it may become due and to pay the principal thereof as they
mature, or such part of said amount as may not be raised by
annual assessments, as hereinafter provided in Section 348-E,
said tax to be determined, levied and collected in the same
manner as in the case of other municipal taxes. The taxes
levied under this act shall have the same priority rights, bear
the same interest and penalties, and in every respect be treated
the same as other municipal taxes. In order that the prompt
payment of interest and the proper provisions for the payment
of the principal of bonds issued under this Act shall be assured,
the prompt and proper performance of the duties imposed upon
the tax levying authorities is specifically enjoined, and any
failure upon the part of any person, persons, body corporate or
agent to perform the proper acts and duties in connection with
the levy and collection of the necessary taxes, or the use of any
of the funds collected by virtue of this Section 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 Section 348-0.

348-E. Said municipal authorities may provide for the whole
or any part of the cost of construction, establishment, extensions
or alteration of any water supply, sewerage, drainage or refuse
disposal system by the levy of a front foot assessment on all
property abutting on a street, road, alley, or right-of-way in
which a water pipe, sewer or drain is laid, or refuse collected.
Said assessments shall be payable annually during the life of
the bonds, and sufficient in aggregate amount to pay any part
or all of the interest on the outstanding bonds and to provide
for their retirement. Said authorities may provide for the
extinguishment by property owners of annual front foot benefit
charges upon such terms as they may deem wise, provided any
such arrangement shall provide properly for the necessary pay-
ments on the outstanding bonds. The municipal authorities,
for the purpose of establishing the front foot assessment rates,
may classify properties according to the uses to which they are
put and may change such classifications and the front foot
assessment rates from year to year, as may become necessary,
but the rate for any one year shall be uniform for all property
so assessed within the municipality. Said municipal authorities
shall notify in writing all assessed property owners as to the clas-
sification of their properties and the amount of their assessment,
naming in said notice a time and place when and where said
owners will be heard. The classification of and the benefit
charges assessed against any property shall be final, subject to
revision only at said hearing. The municipal authorities in