176 LAWS OF MARYLAND. [CH. 143

victed to the jail of Frederick County for a period not
exceeding thirty days; (23) to provide for the issuing of
licenses for hauling, peddling and vending of such market-
able commodities, goods, wares and merchandise on the
streets and highways of Burkittsville as it shall think
proper.

67. The Burgess and Commissioners of Burkittsville
are hereby authorized to adopt the State and County assess-
ment on taxable property in Frederick County situated
within the corporate limits of Burkittsville as the assess-
ment for municipal purposes in said town. The Burgess and
Commissioners of Burkittsville shall have full power to
levy and collect all municipal taxes not exceeding fifty
cents on each One Hundred Dollars of assessed property,
now due and owing and also all taxes hereafter levied and
shall allow such discounts for the prompt payment thereof
as is now or hereafter allowable, and all such taxes shall
become due, bear interest and be in arrears as is now or
may hereafter be provided by the laws of the State; pro-
vided however that all unimproved agricultural and graz-
ing land, barns, stables and other improvements erected
thereon, farming implements and stock used in connection
therewith, which are used exclusively for agricultural pur-
poses shall be exempt from assessment and taxation; pro-
vided however that all dwellings and improvements other
than those above described and the land upon which they
are erected and the curtilage and garden used in connec-
tion therewith shall be liable to assessment and taxation.
All taxes now or hereafter due and collectable may be col-
lected either by distress or by suit at law in the name of
the Corporation.

68. The adoption of this Act shall not effect or impair
any right vested or acquired at the time of its adoption,
nor shall it impair, discharge or release any existing con-
tract, obligation, duty or liability of any kind whatsoever.

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 supported 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 May 29, 1941.