HARRY W. NICE, GOVERNOR. 7

with the receipts from the front foot tax, to pay the in-
terest on said bonds and to redeem the said bonds as they
mature. Provided, however, that in the event such taxes
so levied shall not provide sufficient funds for this pur-
pose, then and in that event, said county commissioners
shall levy annually against all the taxable property in How-
ard County a sum sufficient to make up the deficiency.

The treasurer of Howard County is hereby authorized
and directed to collect the tax or taxes so levied in the same
manner as state and county taxes are collected, and such
tax or taxes shall be subject to the same interest and penal-
ties for non-payment as in the case of county taxes.

The county commissioners for the purpose of levying
the front foot tax shall divide all properties abutting or
fronting upon a street, road, lane, alley or right of way in
which a water main is to be laid or has been laid, into four
classes, namely: 1. Agricultural. 2. Small Acreage. 3.
Industrial or Business. 4. Sub-division Property. The
front foot charges shall be fixed and levied in accordance
with the above classification, provided that no front foot
charge shall be levied against any agricultural property
until such property is connected with said water main and
provided further than when connected the length of agri-
cultural property to be assessed shall be limited to two
hundred feet. The commissioners shall fix the rates for
the different classifications and shall change the classifica-
tion of properties from time to time as said properties
change in the uses to which they are put. Where the
frontage is less than 30 feet, the charge shall be an amount
equal to that levied against a property in the same classifi-
cation having a frontage of thirty feet.

The county treasurer shall deposit all funds received
from the sale of said bonds and from said charges and
taxes in a special account and said funds shall be used only
for the purposes herein provided.

SEC. 2. And be it further enacted, That this Act is
hereby declared to be an Emergency Law and necessary
for the immediate preservation of the public health and
safety, and being passed upon a yea and nay vote sup-
ported by three-fifths of all the members elected to each of
the two houses of the General Assembly, the same shall take
effect from the date of its passage.

Approved January 31, 1935.