Theodore E. McKeldin, Governor                     345

mates and all costs to be incurred in making said surveys, plans, en-
gineer's reports and estimates, shall be borne by the land owners
within the area or locality, which estimated cost shall be certified
by the Commission to the County Commissioners who shall, in their
next annual levy, include a tax on all land and improvements assessed
for county tax purposes within said area or locality, in rate and
amount sufficient to pay the Commission for such estimated costs,
which tax shall be levied and collected and have the same priority
right, bear the same interests and penalties and in every respect be
treated as county taxes. The County Treasurer shall credit to the
Commission said tax funds as collected. After the Commission has
been credited with the expense to be incurred in the preparation of
the surveys, plans, engineer's reports and estimates, then the Com-
mission shall cause to be prepared such surveys, plans, engineer's
reports and estimates, and after the completion of the same the Com-
mission shall give notice by publication in one or more newspapers
within the County once a week for three (3) successive weeks and
by handbills posted and circulated in the area or locality where said
proposed district is contemplated, which notice shall specify the pro-
posed area to be served, together with the time and place of a hearing
to be held, at which hearing a complete report shall be made as to
the probable cost of the facilities contemplated and the establishment
of a sanitary district. If the probable costs of the proposed facilities
in said new district is estimated to exceed fifteen per cent (15%)
of the assessed property value as fixed for County taxation purposes
in said area, or if the project is not feasible from an engineering or
financial standpoint or is not necessary for the health, safety and
welfare of the residents in said area or locality, then the Commission
may in its discretion by written order deny the petition. Such order
shall be published in one or more newspapers in the county and by
handbills posted and circulated within the area or locality involved.
If ten (10) of the petitioners, as referred to in this section, are dis-
satisfied with the order of the Commission, they shall have the right
to take and enter within ten (10) days after the first publication of
said order, as above provided, an appeal to the County Commissioners
of Wicomico County who shall review, after due notice of hearing,
the Commission's decision. If the County Commissioners shall find
that the costs of installing such facilities and establishing a new dis-
trict will not exceed fifteen per cent (15%) of the assessed property
value as fixed for county taxation purposes within said area or
locality, and if they find that the proposed project is feasible from
an engineering and financial standpoint, and if, in addition thereto,
they shall find that it is necessary to the public health, safety and
welfare of the residents therein that said sanitary district be estab-
lished, they may in their discretion reverse the decision of the Com-
mission in which event they may direct the Commission to proceed
to establish said sanitary district as hereinafter provided. It is fur-
ther provided that in the event the petitioners are dissatisfied with
the decision of said County Commissioners an appeal will lie to the
Circuit Court for Wicomico County, Maryland, provided said appeal
is taken with thirty (30) days after the final decision has been ren-
dered by the County Commissioners.

If the final decision is in favor of establishing a sanitary district
in said area or locality, then and in that event the area described in
the petition shall become a sanitary district for the service or services