HERBERT R. O'CONOR., GOVERNOR. 1825

for the town purpose, and dispose of the same for the benefit
of said town; and may erect suitable buildings for municipal
purposes, the cost of any one building not to exceed Fifteen
Thousand ($15, 000. 00) Dollars.

170. (Taxes. ) The Mayor and Common Council shall have
power to levy and collect taxes in the town not exceeding, for
any purposes in any one year, one dollar on each hundred dol-
lars of assessable property, all of which taxes shall be levied
during the month of May in each and every year. The taxes so
levied shall be due and in arrears on the first day of October
succeeding the levy; provided, that nothing herein contained
shall be construed as denying the said Mayor and Common
Council the right to levy taxes in conformity with Article '81,
Section 9 of 1939 Edition of Annotated Code.

171. The said Mayor and Common Council shall, during the
month of May in each and every year, levy the taxes authorized
to be levied by law and shall deliver to the Treasurer their
warrant for the collection thereof. Such taxes shall thereupon
be collected as herein provided.

172. (Special Assessments. ) The Mayor and Common
Council of Capitol Heights are hereby empowered to levy a
special assessment to the front foot rule of apportionment of
the cost for public improvements for the construction of
streets, sidewalks, gutters and curbs which have been con-
structed or may -hereafter be constructed in the town of
Capitol Heights, and that the levy of said special assessment
shall be made against the properties that have been improved
or benefited by said public improvement and each assessment
shall thereupon become a lien upon such abutting property for
the amount of improvements or benefits assessed against said
property. The Mayor and Common Council of Capitol Heights
shall give at least ten days notice of such assessment and shall
give to any qualified owner of real property who is assessed as
owner or any interest, jointly, or severally, in real property in
Prince George's County, Maryland, the opportunity to be heard
thereupon, who shall have a right to appeal therefrom within
twenty days to the Circuit Court of Prince George's County,
on all matters pertaining to such assessments. Such assess-
ments shall be due and payable in twenty semi-annual install-
ments, as nearly equal as possible, the first installment thereof
to become due and payable sixty, days next succeeding the date
of notice of such special assessment. Said special assessment
shall be collected in the same manner provided by law for the
collection of delinquent taxes.

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