68 LAWS OF MARYLAND [CH. 28

as determined by county officials and also that delinquent
town taxes be certified to county officials for collection;
and

WHEREAS, these provisions in the Annotated Code have
made obsolete a number of sections in the charter of the
town of Elkton; now therefore

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 196 of Article 8 of the Code of Public Local
Laws of Maryland (1930 Edition), title "Cecil County",
sub-title "Elkton", be and it is hereby repealed and re-
enacted, with amendments, to read as follows:

196. The said Board shall have power to levy and collect
taxes annually in the town (not exceeding in any one year
sixty cents on the one hundred dollars) on the assessable
property of the said town; and said board shall have power
to pass ordinances regulating the time and manner of
payment of said taxes, and to provide for an early payment
of the same by making provisions for the allowance of
such discounts as may be necessary thereto [; and once
in every ten years or oftener if they shall think proper,
they shall appoint an assessor, who shall under oath assess
and value the property in the town in the same manner
and with like authority as county assessors; and the said
town treasurer shall with the authority given in this
section, annually assess and add to the assessable property
of the said town such new or missed property or buildings
as may be brought into or erected therein; provided, that
said assessment shall not include real or personal property
situated beyond its boundaries, nor personal property only
constructively in the town though owned by persons resid-
ing in it; and, provided further, that in assessing any of
the lands within the town which may be occupied and
used as farms, such lands shall be valued and assessed as
lots of four acres of ground with the buildings and im-
provements thereon and shall not be valued and assessed
by the number of acres; that all assessments made shall
be subject to the conditions and restrictions of Section 185
of this Article].

SEC. 2. And be it further enacted, That Sections 197
and 200 of said Article and sub-title be and they are hereby
repealed.

SEC. 3. And be it further enacted, That this Act shall
take effect June 1, 1953.

Approved March 9, 1953.