HERBERT R. O'CONOR, GOVERNOR. 57

such rate or rates as the Board of County Commissioners of
Montgomery County may determine in each fiscal year. The
tax hereby authorized to be levied shall be levied upon all as-
sessable real arid personal property subject to assessment for
County taxation purposes within any such districts, with the
exception of motor vehicles, and said tax shall be levied and
collected as other County taxes are now or may hereafter be
by law levied and collected and shall have the same priority
rights, bear the same rate of interest and penalties and be in
every respect treated the same as other County taxes. The
proceeds of the collection of any such taxes in any particular
Special Suburban Improvement District shall be set apart in a
separate account for the benefit of the district in which levied
and, except as hereinafter provided, shall be used only for the
purpose of meeting and defraying the expenditures with respect
to such district as hereinabove enumerated.

SEC. 3. And be it further enacted, That whenever in the
judgment of the Board of County Commissioners of Mont-
gomery County, the public health, safety or comfort requires
it, the County Commissioners of Montgomery County is
authorized and empowered to grade, construct, reconstruct,
pave or otherwise improve any street, sidewalk, alley or public
highway, or parts thereof^ within any such Special Suburban
Improvement District, at such time and to such extent and of
such materials and in such manner as said Board shall by
resolution provide, and such construction is hereby declared
to be a benefit to all property abutting thereon. The total
cost of the construction of gutters, curbs and sidewalks shall
be charged as a benefit against the abutting property found to
be specially benefited as hereinafter provided. The total cost,
or any portion thereof, of the construction, paving or other
permanent improvement of roads or highways, may be assessed
against the abutting property found to be specially benefited,
as hereinafter provided, and any proportion of the cost of any
such project not assessed against abutting property may be
paid from the proceeds of the collection of the special ad
valorem taxes hereinabove provided for. Nothing herein con-
tained, however, shall prevent or inhibit the County Commis-
sioners of Montgomery County from constructing a street or
highway in or through any such district without imposing any
part of the cost thereof on any of the property abutting any
such street or highway, the County Commissioners of Mont-
gomery County having the right to finance such cost in any
other manner that may be lawful. In the grading, construc-
tion, paving or other improvement of any such street, side-
walk, alley or public highway, the County Commissioners of
Montgomery County shall have and is hereby authorized to
exercise, to the extent necessary, all powers of condemnation