1294 LAWS OF MARYLAND [CH. 463

(h) The term "sewage" shall mean the water carried
wastes created in and carried, or to be carried, away from
residences, hotels, schools, hospitals, industrial establish-
ments, commercial establishments or any other private or
public building, together with such household and indus-
trial wastes as may be present.

(i) The word "improvements" shall mean such con-
struction, erection, repairs, replacements, additions, exten-
sions and betterments of and to a water system or a sewer-
age system as are deemed necessary by the Authority to
place or to maintain such system in proper condition for
the safe, efficient and economic operation thereof or to
meet requirements for service in areas which may be
served by the Authority and in which no existing service
is being rendered.

(j) The word "cost" as applied to a water system or a
sewerage system shall include the purchase price of any
such system or the cost of acquiring all of the capital stock
of the corporation owning such system and the amount
to be paid to discharge all of its obligations in order to
vest title to the system or any part thereof in the Author-
ity, the cost of improvements, the cost of all lands, prop-
erties, rights, easements, franchises, and permits acquired,
the cost of all machinery and equipment, financing charges,
interest prior to and during construction and for one year
after completion of construction, cost of engineering and
legal services, plans, specifications, surveys, estimates of
cost and of revenues, other expenses necessary or incident
to the determining of the feasibility or practicability of
any such acquisition, improvement, or construction, ad-
ministrative expenses, and such other expenses as may be
necessary or incident to the financing herein authorized,
to the acquisition, improvement, construction of a water
system or a sewerage system and the placing of the same
in operation by the Authority. Any obligation or expense
incurred by the Authority prior to the issuance of revenue
bonds under the provisions of this sub-title for engineering
studies and for estimates of cost and of revenues and for
other technical or professional services which may be util-
ized in the acquisition, improvement or construction of
such system, may be regarded as a part of the cost of such
system.

(k) The term "Federal agency" shall mean and include
the United States of America, any department or bureau
thereof, and any agency or instrumentality of the United
States of America heretofore established or which may be
established or created hereafter.