314 LAWS OF MARYLAND. [CH. 340

street lights shall be erected and maintained adjacent to said
improved real property on one or more streets on which said
improved real property is situated, or unless said water and
sewer mains be laid and street lights be erected and main-
tained as aforesaid, on the street nearest said improved real
property, provided said property does not abut on any street;
provided, however, that from and after the time of the com-
pletion of the laying of said water and sewer mains and the
erection of said street lights adjacent to said improved real
property, as above set forth, or from and after the first day
of January, 1951, whether said water and sewer mains are
laid and street lights are erected or not, the Mayor and Coun-
cil of Pocomoke City shall have full power to levy and collect
taxes on said improved real property at the same rate as on
property of like kind within the corporate limits of Pocomoke
City, as they heretofore existed.

(c) No taxes shall be levied or collected on vacant lots or
parcels of land within said district for a period of five years,
accounting from the first day of January, 1946, unless within
said period of five years water and sewer mains shall be laid
and street lights erected and maintained adjacent to said prop-
erty as described in the preceding sub-paragraph of this sec-
tion. Provided, however, that from and after the date on
which said vacant lots or parcels of land shall be improved
by the erection of dwellings or other buildings thereon, the
said land, together with the buildings and improvements
thereon, shall be taxed as improved property, as described in
the preceding sub-paragraph of this section; and provided
further, that from and after the time of the completion of the
laying of said water and sewer mains, and the erection of said
street lights adjacent to said property, as aforesaid, or from
and after January 1, 1951, whether said water and sewer mains
are laid and street lights erected or not the Mayor and Council
of Pocomoke City shall have power to assess said vacant lots
or parcels of land, and to levy and collect taxes thereon at the
same rate as on property of like kind within the corporate
limits of Pocomoke City as they heretofore existed.

(d) The Mayor and Council of Pocomoke City shall not as-
sess or tax any unimproved agricultural land or farming im-
plements or stock used exclusively for farming purposes within
said taxing district which land, implements and stock are
hereby declared to be exempt from municipal taxation so long
as they are so used. Provided, however, that dwellings and
other buildings on the land upon which they are erected, and
the curtilage and garden used in connection therewith, and
all unimproved land platted or laid out for building lots or
other improvements shall be assessed and taxed as set forth
in the preceding paragraphs of this section.