436 LAWS OF MARYLAND. [CH. 257

tive counties, annually, opposite the properties or owners listed
therein which are subject to a front foot benefit charge hereto-
fore or hereafter to be levied, the annual front foot benefit
charge levied against said properties, noting in said book the
total front foot benefit charge. For the purpose of making
such entries the said Commission shall have free access to
the said books for thirty days, or so much thereof as may be
necessary, prior to the time when the actual collection of
taxes begins in the respective counties. All protests, objec-
tions or complaints concerning said front foot benefit charge
shall by the respective Treasurer be referred to said Com-
mission, and it shall not be within the power of said Treas-
urers to remit, change or amend said charges. Any proper-
ties against which the Commission has levied a front loot
benefit charge not assessed for State or County taxes shall be
added to the Treasurer's books by said Commission, and said
Treasurer shall collect the same as herein directed.

The Treasurers respectively of Prince George's and Mont-
gomery Counties or other tax collecting authorities shall cause
to be printed upon their tax bills the following:

"To Sanitary Commission front foot benefit charge $...... "

and provide a space for the interest or penalty, and shall make
the proper and necessary entries on all bills sent out, and
shall collect the amounts noted thereon with the State and
County Taxes.

Said front foot benefit charges from and after January 1st,
1927, shall for all purposes of collection be treated as County
taxes, shall bear the same interest, the same penalties and
advertise in the same manner as and with county taxes, and
all property subject to said front foot benefit charges shall be
sold for the same at the same time and in the same manner
as said properties are sold for County taxes, and all of the
law relating to the collection of County taxes so far as the
same is applicable shall relate to the collection of the front
foot benefit charge. No property redeemed from a county
tax sale, and no property sold by the County Commissioners
after a final tax sale shall be redeemed or sold except upon the
payment of the front foot benefit charge due thereon.

The respective Treasurers shall pay to the said Commission
monthly, on the tenth day of every month the amount of the
front foot benefit charge collected by either of them to and
inclusive of the last day of the preceding month, and upon the
failure of either of said Treasurers to pay over said sum as
above directed, the amount in their hands due said Commis-
sion shall bear a penalty of one per centum per month for
which the Treasurer withholding the same shall be personally
liable.