THEODORE R. McKELDIN, GOVERNOR                     347

of the landowners in said sub-district may petition the Commission
to prepare surveys, plans, engineers⁹ reports, and estimates, and all
costs to be incurred in making such surveys, plans, engineers' reports,
and estimates, shall be borne by the landowners within the area,
which estimated costs 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 sub-district, 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 interest
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, engineers'
reports and estimates, then the Commission shall cause to be pre-
pared such surveys, plans, engineers' reports and estimates, and after
the completion of the same the Commission shall give notice by
publication in one or more newspapers within the County, and by
hand bills posted and circulated in the locality where said proposed
facilities are contemplated, which notice shall specify the proposed
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. If the probable cost of
the proposed facilities, plus the unamortized balance of the cost of
facilities theretofore installed in said sub-district by the Commission,
is estimated to exceed fifteen per centum (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, 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 hand bills posted and circulated
within the sub-district involved. If ten (10) of the petitioners, as
referred to in this section, are dissatisfied with the order of the Com-
mission, 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 cost of installing such
facilities, plus the unamortized balance of the cost of facilities there-
tofore installed in said sub-district by the Commission, will not ex-
ceed fifteen per centum (15%) of the assessed property value as
fixed for County taxation purposes within said area, 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 to the best interest of the sub-district involved that such facilities
be installed, they may in their discretion reverse the decision of the
Commission, in which event they may direct the Commission to pro-
ceed with the installation of such facilities as may be ordered by the
County Commissioners; and the decision of the County Commission-
ers shall be final.

426. The Commission shall cause surveys, plans, specifications and
estimates to be made for water supply and sewerage systems in those
portions of Wicomico County in which the Commission exercises
authority, and shall divide each sanitary district into water and
sewerage districts in such way as shall, in its judgment, best serve