JAS. BLACK GROOME, ESQUIRE, GOVERNOR. 851

teen hundred and seventy-two, forty-seven, forty-
nine and fifty, as amended by chapter three hundred
and eighty-four, of the acts of the General Assembly,
passed at the January session, eighteen hundred and
seventy-two, sixty, sixty-one, and seventy-four of ar-
ticle eighty-one, of the Code of Public General Laws,
entitled " revenue and taxes, " so far as the same re-
late to Carroll county, be and the same are hereby
repealed, and the following enacted as sections, one
hundred and forty-seven, one hundred and forty-eight, one hundred and forty-nine, one hundred and fifty,	Enacted
one hundred and fifty-one, and one hundred and fifty-
two of said article seven, of the Code of Public Local
Laws, entitled " Carroll county, " sub-title " State
and county taxes. "
147. All persons and incorporate institutions that
shall pay their State and county taxes on or before	Deductions for prompt pay-
the first day of September of the year for which they	ment of taxes.
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 said year, shall be entitled to a deduction of
four per centum; and all that shall pay the s:ime 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 collector
shall make the deduction aforesaid, and note the same
upon the receipt given to the persons or incorporate
institutions so paying, but nothing herein contained
shall extend to taxes payable on the public debt of
Maryland, or the stock loans of the City of Baltimore.
148. All State and county taxes shall be liens on
the real estate of the party indebted, from, the date of	Taxes shall be
their levy, and shall be considered in arrears on the	liens.
first day of January next succeeding the date of their
levy, and shall bear interest from that date at the rate
of six per centum per annum.
149. In all cases where either State or county
taxes or both shall be in arrear and unpaid, and the	Leave notice
collector shall find it necessary to enforce the collec-	of arrear.
tion thereof, he shall first leave with the party by
whom the taxes are to be paid, or at the usual place
of abode, a notice as follows, or to the following ef-
fect, viz : " You are hereby notified that the State