REVENUE AND TAXES. 1013

	195. Description of persons as heirs of certain persons to be sufficient. 196. Redemption of real estate sold. 197. Deed to devisees or heirs of pur- chaser. 198. Court may appoint special agent to make deed if collector dies or be- comes disqualified. Special County and Municipal Taxes. 199. Tax authorized for general welfare and unemployment relief. 200. Authorized to borrow money for gen- eral welfare and unemployment relief.	201. Procedure. 202. Notes or certificates of indebtedness. 203. Terms and conditions as to incur- ring indebtedness. 204. Maturity of obligations. 205. Limitation on indebtedness. 206. Limitation on tax rate. 207. Administration, expenditure and ac- counting of funds. 208. Construction of sub-title. 209. Saving clause. 210-211. Tax on interstate passenger motor vehicles.

Rules of Construction.

1929. ch. 226, sec. 1.

1. The provisions of this Article, so far as they are substantially the
same as existing statutes, shall be construed as continuations thereof, and
as intended to make no substantive change in existing laws, except so far
as such change shall be clearly manifest; and no implication of a change
of intent shall arise by reason of a change in words or phraseology, or by
reason of a relocation or rearrangement of sentences, phrases, sections or
paragraphs except so far as such change of intent shall be clearly mani-
fest. ¹

¹ Secs. 13 and 14 of ch. 226 of acts of 1929 are as follows:

Sec. 13. That if any section of this act or any provision of any section of this act,
or the application thereof to any person or circumstances, or section of the Code of
Public General Laws enacted or re-enacted or amended by this act, or any provision
of any such section or the application thereof to any person or circumstances, is held
invalid, the remainder of the act and of said section of the act or of said section of
the Code of Public General Laws and the application thereof to other persons or cir-
cumstances shall not be affected thereby; and if any exemption or exception from
any tax is held invalid, the tax shall apply without such exemption or exception.

Sec. 14. That all acts and parts of acts, whether Public General. Public Local, or
Special, and all charters or ordinances of any city or resolutions of the County Com-
missioners, inconsistent with the provisions of this act, be and they are hereby re-
pealed to the extent of such inconsistency, provided that all laws, charters, ordi-
nances and resolutions repealed by this act shall nevertheless remain in force for the
assessment and collection of any tax levied or incurred, or the enforcement of any
penalty incurred, or the punishment of any crime committed, prior to the first day of
June. 1929; provided, further, that nothing herein contained shall affect any contract
by way of exemption from taxation or otherwise the obligation of which the State is
precluded from impairing by the Constitution of the United States. And without
limiting in any respect the generality of the foregoing language, it is hereby express-
ly declared that all state taxes for the year 1929, and all county and/or city taxes
levied or which ought to have been levied before June 1st, 1929, and all collateral
inheritance taxes in respect of any part of the estate of any decedent dying before
June 1st, 1929, shall in all respects be levied, assessed, collected and paid as if this
act had never been passed.