720 ARTICLE 56.

title so to be issued or transferred have been paid provided each motor
vehicle is separately assessed apart from the assessment on any other motor
vehicle or kind or class of assessable property and provided the tax to be
levied on such motor vehicle is permitted except in Baltimore City to be
paid separate and apart from the payment of all other taxes. And it shall
be mandatory upon the County Commissioners to provide for separate
assessments and separate tax bills. This section shall apply only in the
case of taxes becoming due and in arrears the year 1924 and thereafter,
upon motor vehicles owned in the City of Baltimore, and in the case of
taxes becoming due and in arrears in the year 1927 and thereafter, upon
motor vehicles owned in the State of Maryland, other than the City of
Baltimore. ¹

This section valid; classification of motor vehicles not unreasonable; penal-
ties; redress of person aggrieved by method of Commissioner. Grossfield v.
Baughman, 148 Md. 333.

Unless otherwise permitted by statute, whole amount due for any single tax
must be paid or tendered; mandamus refused to compel city collector to accept
anything less than amount of taxes due and in arrears for any one year. Balti-
more v. Fine, 148 Md. 325.

1927, ch. 31,

184. 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 he is satisfied that all
taxes due and in arrears thereon have been paid. This section shall only
apply to applications made for motor vehicles owned in Queen Anne's
County, and provided this section shall apply only in the cases of taxes
becoming due and in arrears in the year 1927 and thereafter.
See sec. 183.

1927, ch. 40.

184A. 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 he is satisfied that all
taxes due and in arrears thereon have been paid. This Section is only
applicable to applications made for motor vehicles owned in Anne Arun-
del County, and provided that this Section shall apply only in the case of
taxes becoming due and in arrears in the year 1927 and thereafter.
See sec. 183.

1933, ch. 540. 1935, chs. 97, 99, 132, 137, 257, 325, 434.

184B. In addition to the provisions contained in Section 183, with
reference to the requirement of the payment of State and County taxes on
motor vehicles, 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 vehicles owned by a resident of the

¹ Sec. 183 was included in ch. 407 of the acts of 1929, though there was no refer-
ence to it in the title or the enacting clause, but it is identical in form to said section
as amended by ch. 707 of acts of 1927.