1132                      LAWS OF MARYLAND.                  [CH. 446

municipal rights and obligations in the same position in which
it and they were before the passage of this Act.

Upon the application by an annex in the manner hereinbe-
fore described for improvements and upon the construction of
such improvements or upon application for municipal control
generally, such annex then shall also be subject to taxation for
municipal purposes generally in the same manner that is now
or may hereafter be prescribed by the Charter and ordinances
of the town of Princess Anne, and upon the happening of such
event such annex so taxed and the residents thereof shall then
become entitled to the same rights and subject to the same regu-
lations as relate to property and residents within the limits-
described in foregoing paragraph (a) known as "Old Town. "
Property located in an annex shall not be subject to any special
tax levied or that may be hereafter levied by the President
and Commissioners of the town of Princess Anne for improve-
ments without the limits of such annex, and likewise property
located in "Old Town" as described under foregoing para-
graph (a) shall not be subject to any special tax that may be
levied by the President and Commissioners of the town of
Princess Anne for improvements without the limits of ""Old
Town. "

Furthermore, all land within the limits of territories de-
scribed as "North Annex, " "East Annex" and "West Annex"
in paragraphs (b), (c) and (d) aforesaid used exclusively for
commercial agricultural purposes shall not be taxed for any
improvements providing said land is greater than one acre in
area.

All public roads, streets, avenues or alleys lying in any an-
nex that under the provisions of this Act elects to make itself
subject to taxation as hereinbefore provided for, shall become,
upon the happening of such event, validly constituted public
highways of the town of Princess Anne, but until that time all
public roads, streets, avenues or alleys lying in the hereinbefore-
described annexes shall be considered property of Somerset
County and be under the supervision of the Somerset County
Commissioners until such time as taxes are paid to the Presi-
dent and Commissioners of the town of Princess Anne and
shall not be public highways of the town of Princess Anne and
the President and Commissioners of the town of Princess Anne
shall have no liability for or on account of any failure to keep
such highways in repair.