446 LAWS OF MARYLAND. [CH. 254

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 provision for the payment of the amount of
the promissory notes and the principal of the bonds issued
under this Act shall be assured, the prompt and proper per-
formance of the duties imposed upon the tax levying authori-
ties 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 collec-
tion of the necessary taxes, or the use of any of the funds col-
lected by virtue of this Section for any other purpose than for
the payment of the amount of the promissory notes and the
principal and interest on said bonds, is hereby declared a mis-
demeanor and punishable as other misdemeanors are punish-
able, by Section 17 of this Act.

SEC. 5. And be it further enacted, That said Commission
shall provide for any part of the cost of construction, establish-
ment, extension or alteration of the sewerage system, except the
sewage disposal plant, by the levy of a front foot assessment
on all property abutting on a street, road, alley or right-of-way
in which a sewer is laid. Said assessments shall be payable
annually during the life of the bonds, and shall be sufficient in
aggregate amount to pay any part or all of the interest on the
outstanding bonds, and to provide for their retirement. Said
Commission may provide for the extinguishment by property
owners of annual front foot benefit charges upon such terms as
they may deem wise, proper and equitable, provided any such
arrangement shall provide properly for the necessary payments
on the outstanding bonds. The Commission may classify prop-
erties and may change the front-foot assessment rates from
year to year, as may become necessary, but the rate for each
year shall be uniform for each class or property so assessed
within the town. Said Commission shall notify in writing all
assessed property owners as to the amount of their assessments,
naming in said notice a time and place when and where said
owners will be heard. The benefit charge assessed against any
property shall be final subject only to revision of said hearing.
The Commission, in the case of corner lots, irregular shaped
lots and shallow lots fronting on more than one street may
determine upon such lengths of frontage for assessment as they
may deem reasonable and fair. Front foot charges, as above
specified, shall be a first lien on property against which they