1766                              LAWS OF MARYLAND                        [CH. 825

48.

[(a) All ordinary county and/or city taxes levied upon assess-
ments made by the county commissioners or by the assessing au-
thority of any city shall be due and payable at the times and in the
manner and subject to the same discounts, interest and penalties
as now prescribed by local law or ordinance.

(b)  All ordinary State taxes levied upon assessments made by the
county commissioners or the appeal tax court shall be payable on and
after the first day of January of the year for which they are levied;
provided that no collector in any county or in the City of Baltimore
shall be required to receive payments of State taxes before the
earliest date on which county or Baltimore City taxes falling due
in such year may be payable; and all such State taxes not paid before
the first day of October in such year shall thereafter carry interest
at the rate of one-half of 1 per cent, for each month or portion of a
month until paid.

(c)  All ordinary State, county and/or city taxes levied upon assess-
ments made by the State Tax Commission shall be due and payable
without interest, on or before August first of the year for which the
assessment is made, provided the bill is mailed on or before July
first of that year; and if the bill shall not be mailed until after July
first of that year, the same shall be payable, without interest, at any
time within thirty days after the mailing of the bill. All taxes levied
upon assessments made by the State Tax Commission not paid on or
before August first of the year for which the assessment is made, or
within thirty days after the mailing of the bill as above provided,
shall thereafter bear interest at the rate of one-half of 1 per cent,
for each month or fraction thereof, and in addition thereto, in the
case of county and/or city taxes, shall thereafter be subject to
penalties for delays in payment equal to the penalties, if any, pre-
scribed by local law or ordinance for delays of the same duration in
payment of other ordinary county and/or city taxes, overdue and in
arrears.

(d)  Notwithstanding anything contained in subsections (a) and
(b) of this section, all ordinary State, county and/or city taxes in
any county and/or city which shall levy its taxes for the calendar
year, and as of the first day of January of such year as the date
of finality, shall be due and payable on and after the first day of
April of such calendar year, and shall be overdue and in arrears
on the first day of the succeeding October, and shall bear interest
at the rate of one half of 1 per cent., for each month or fraction of
a month thereafter until paid; provided, however, that any county
and/or city may allow such discounts for payments prior to said
first day of October, and charge and collect such penalties for failure
to make payment before said first day of October as may prior to
the date of finality be fixed by resolution of the county commissioners,
or by ordinance or resolution of the legislative department of such
city, not exceeding, however, the discounts and penalties now allow-
able by law or ordinance. In Queen Anne's County, said taxes shall
be deemed to be overdue and in arrears on the first day of the suc-
ceeding January, in which event interest shall be charged and
collected on all taxes not then paid, at the rate aforesaid, from
October 1 of the year of the levy until paid. In Talbot and Caroline
counties taxes are due and payable on and after the first day of