1788                           LAWS OF MARYLAND                      [CH. 825

require said bank or banks to give bond or other security to said
treasurer to guarantee the safety of said deposits, said bond or
bonds, or securities to be approved by the Board of County Commis-
sioners.

419.

Benefit charges.

(a) Establishment. For the purpose of paying the interest and
principal of the bonds issued by said Commission as in this subtitle
provided for the water supply, sewerage or drainage systems to be
constructed, purchased or established under this subtitle, the said
Commission is hereby empowered to establish a proper and reason-
able charge for connection with said water supply, sewerage and
drainage system so to be constructed, purchased or established as
aforesaid and to fix an annual assessment on all properties, improved
or unimproved, binding upon a street, road, lane, alley or right-of-
way in which a water main, sewer or drain has been built. The said
annual assessment shall be made upon the front foot basis, and the
first payment shall be collected during the year in which the con-
struction is completed on the water supply, sewerage or drainage
systems, or in which the systems are purchased or acquired. The
said Commission for the purpose of assessing benefits shall divide all
properties binding upon a street, road, lane, alley or right-of-way,
in which a water pipe or sanitary sewer is to be laid, into four
classes, namely: agricultural, small acreage, industrial or business,
and sub-division property, and the Commission may sub-divide each
of said classes in such manner as it may deem to be in the public
interest. Whenever any water supply or sewerage project in said
sanitary district or sanitary districts shall have been completed by
[March 31st] June 30, in any one year, regardless of when said
construction was commenced, then the said Commission shall fix
and levy a benefit charge as of the first day of [January] July in
which the project was completed upon all property in said sani-
tary district abutting upon said water main or sewer, in accordance
with the classification or sub-division thereof, and shall in writing,
notify all owners of said properties into which class and sub-division
their respective properties fall and the charge determined upon,
naming also in said notice a time and place, when and at which
time said owner will be heard. Such notice may be mailed to the
last known address of the owner, or served in person upon any adult
occupying the premises or in case of a vacant or unimproved property
posted upon the premises.

Sec. 12. And be it further enacted, That Section 82 of the Code
of Public Local Laws of Charles County (1959 Edition, being Article
9 of the Code of Public Local Laws of Maryland), title "Charles
County," subtitle "County Treasurer," be and it is hereby repealed.

[82. Discount and interest on taxes.

All persons or incorporated institutions who shall pay their taxes,
State or county, on or before the first day of September of the year
for which they were levied, shall be entitled to a deduction of three
per centum on the amount of said taxes; for all taxes that are due,
after the first day of September succeeding the date of their levy
there shall be interest charged at the rate of 6 per centum per annum,