ALBERT C. RITCHIE, GOVERNOR. 803

improved real property is situated or unless said water and
sewer mains be laid and street lights be erected and maintained
as aforesaid on the street nearest said improved real property
provided said property does not abut any street; provided, how-
ever, that from and after the time of the completion of the
said mains and the erection of said street lights adjacent to said
improved real property or from and after the first day of
January, 1938, whether said mains are laid and street lights
erected or not and Mayor and Council shall have full power to
levy and collect taxes on said improved real property at the
same rate as on property of like kind within the old limits of
Pocomoke City.

(d) No taxes shall be levied or collected on vacant lots
or parcels of land within said district for a period of ten (10)
years accounting from the first day of January, 1928, unless
within said period of ten (10) years water and sewer mains
shall be laid and street lights erected and maintained adjacent
to said property as described in the preceding paragraph of this
section. Provided, however, that from and after the date on
which said vacant lots or parcels of land shall be improved by
the erection of dwellings or other buildings thereon, the said
land, together with the building's and improvements thereon,
shall be taxed as improved property as described in the pre-
ceding paragraph of this section; and provided further that
from and after the time of the completion of the laying of
said water and sewer mains and the erection of said street
lights adjacent to said property as aforesaid or from and after
January 1, 1938, whether said water and sewer mains are laid
and street lights erected or not, the Mayor and Council of Poco-
moke City shall have full power to assess said vacant lots or
parcel of land and to levy and collect taxes thereon at the same
rate as on property of like kind within the old limits of Poco-
moke City.

(e) The Mayor and Council of Pocomoke City shall not
assess or tax any unimproved agricultural land and farming
implements and the stock used thereon exclusively for farming
purposes within said district, which are declared to exempt
from municipal taxation, as long as they are so used. Provided,
however, that dwellings and other buildings and the land upon
which they are erected, and the curtilage and garden used in
connection therewith, and all unimproved land platted or laid
out for building lots or other improvement, shall be assessed