Water is a commodity sometimes furnished by a private company and sometimes furnished by the municipality. When furnished by the municipality the charge for it is enforced in a manner similar to the charge for taxes, that is to say, the charge becomes a lien on the property. There are two methods of making the charges, one a flat rate per annum based on the size of the building to which the water is furnished, and taking into consideration the outlets for water supply in the building. The second method of making charges is by the installation of a water meter which measures the actual amount of water consumed, the charge being fixed at so much per cubic foot. The charge for water at the flat rate usually becomes due and payable and a lien on the property on January first or some other fixed day in each year, and penalties are added if the charges are not paid within a certain time. Charges for water on meter become due as the meters are read and the charges entered on the books of the Water Department.