JAS. BLACK GROOME, ESQUIRE, GOVERNOR. 743

day of September of the year for which they were
levied, shall be entitled to a deduction of five per
centum on the amount of said taxes ; all that shall
pay the same on or before the first day of October,
of the eaid year, shall be entitled to a deduction of four	Deductions
per centum ; and all that shall pay the same on or
before the first day of November of the said year
shall be entitled to a deduction of three per centum ;
and at the time of receiving said taxes the proper
officers shall make the deductions aforesaid and note
the same upon the receipts given to the persons or
incorporated institutions so paying; but nothing
herein contained shall extend to the taxes payable
on the public debt of Maryland or the stock loans of
the city of Baltimore.
SEC. 46. All State and county or municipal taxes shall be liens on the real estate of the party indebt-	Shall be liens.
ed from the time the same are levied.
SEC. 47. Every collector shall, on all sums paid by
him to the Treasurer, on or before the fifteenth day	Shall be allowed
of September of the year for which the taxes were
levied, be allowed a deduction of five per cent; on
all sums paid by him on or before the fifteenth day
of October of the said year, a deduction of four per
cent. ; and on all sums paid by him on or before the
fifteenth day of November of the said year, a deduc-
tion of three per cent. ; which deduction shall, in
each case, be noted by the Treasurer upon the re-	Meaning.
ceipt given to said collector. And it is the meaning
of this section that the said deductions shall be made
from the gross amount of the State taxes placed for
collection in the hands of said collector, and shall
not be in addition to those made in. favor of the tax
payers.
SEC. 48. Whenever a collector shall find it neces-	Shall find itt
sary to proceed by way of distress or execution, to	necessary
collect State or any other taxes, he shall first leave
with the party by whom the taxes are to be paid, or
with one of them if more than one, or at his or their
usual place of abode, or at the usual place of abode
of one of them, if said parties or any of them reside
in said county or city ; or if none of the said parties	.
live in the said county or city, set up the same on
the land or premises where land or other real estate