236 LAWS OF MARYLAND. CH. 185

plate or marker, certificate of registration or title for any
motor vehicle unless all taxes due and owing on the motor
vehicle described in the certificate of registration or title
so to be issued or transferred have been paid provided each
motor vehicle is separately assessed apart from the assess-
ment on any other motor vehicle or kind or class of assess-
able property and provided the tax to be levied on such
motor vehicle is permitted to be paid separate and apart
from the payment of all other taxes. And it shall be man-
datory upon the County Commissioners to provide for sep-
arate assessments and separate tax bills. This section shall
apply only in the cases of taxes becoming due and owing
in the year 1939 and thereafter. This section shall not
apply to Baltimore City.

159A. The Commissioner of Motor Vehicles is hereby
authorized and directed to refuse to issue or transfer any
plate or marker, certificate of registration or title for any
motor vehicle unless all motor vehicle taxes due and owing
by the person, firm or corporation in whose name the motor
vehicle is registered or titled has been paid. Beginning with
assessments for the year 1942 and thereafter, it shall be
mandatory upon the assessing authorities to provide for
assessments of motor vehicles as a class apart from any
other kind or class of personal property and tax bills shall
be rendered accordingly; and the tax to be levied on such
motor vehicles as a class shall be permitted to be paid
separate and apart from the payment of all other taxes.
Nothing in this section shall be deemed to require each
motor vehicle to be separately assessed apart from the
assessment on any other motor vehicle, but all motor vehi-
cles owned by the same person, firm or corporation shall be
assessed as a class. This section shall apply only to Balti-
more City.

160. In addition to the provisions contained in Section
159, with reference to the requirement of the payment of
State and County taxes on motor vehicles, the Commis-
sioner of Motor Vehicles is hereby authorized and directed
to refuse to issue or transfer any plate or marker, certifi-
cate of registration or title, for any motor vehicles owned
by a resident of Brentwood, Betterton, Chestertown, Rock
Hall, Oakland, Brunswick, City of Frederick, Emmitsburg,
East New Market, Easton, Oxford, St. Michaels, Elkton,
Gaithersburg, Burkittsville, Mountain Lake Park, Federals-
burg or Galena, or by a resident of any incorporated town
or city in Allegany, Carroll, Dorchester, Prince George's
or Washington Counties, unless he is satisfied that all mu-
nicipal taxes due and owing on the motor vehicle described