REVENUE AND TAXES 3045

provided, may, in the discretion of the County Commissioners or of the
legislative department of such city, make a fractional levy of county or
city taxes for the period intervening between the end of the last taxable
year and the beginning of the next calendar year, and if it elects to make
such fractional levy, such fractional levy may either be collected separately
or added to the levy for the next succeeding calendar year, and all taxes
levied separately under this proviso for a fraction of the year shall be
levied as of a date of finality three months prior to the beginning of such
fractional period, and (3) that any county or city which under existing
law levies its taxes for the calendar year, but as of a date of finality other
than the first day of January of such year, may by resolution of its county
commissioners or by ordinance or resolution of the legislative department
of the city elect to adopt the first day of January of such calendar year
as the date of finality, and (4) that in any county or city in which some
other period is not now specifically prescribed by statute, all ordinary
county and city taxes shall be levied for the calendar year and as of the
first day of January as the date of finality, and (5) that in any county or
city in which the date of finality is not now specifically prescribed by
statute, all State, county and city taxes shall be levied as of the first day
of January of each year as the date of finality.

(c) All state, county and/or city taxes required to be levied upon assess-
ments made by the State Tax Commission shall be levied for the calendar
year and as of the first day of January of such year as the date of finality.

Levy.

An. Code, 1924, sec. 34. 1912, sec. 28. 1904, sec. 26. 1888, see. 26. 1843, ch. 208, sec. 12.
1845, ch. 203, sec. 1. 1872, ch. 266. 1874, ch. 483, sec. 25. 1929, ch. 226, sec. 29.

27. As soon as may be practicable after the date of finality in each year
and in any event before the first day of the third succeeding month the
County Commissioners of each county and the legislative department of
the Mayor and City Council of Baltimore or any other city shall fix the
rate of county or city taxation for such ensuing year on all assessments,
persons or property subject to taxation under this Article in such county
or city and for which the rate is not fixed by this Article; provided that
where any fixed or limited rate of county and/or city taxes is prescribed by
this Article, such county and/or city taxes are hereby levied at such re-
spective rates upon all assessments, persons and property liable thereto
under the provisions of this Article, and it shall not be necessary for the
County Commissioners of any county or the legislative department of any
city to pass any resolution or ordinance levying the same.

An. Code, 1924, sec. 34. 1912, sec. 28. 1904, sec. 26. 1888, sec. 26. 1929, ch. 226, sec. 30.

28. State taxes at the rate of State taxation as fixed from time to time
by the General Assembly for each year, and where any fixed or limited
rates of State taxation are prescribed by this Article then at such respec-
tive rates, are hereby levied annually upon all assessments, persons and
property liable to such taxes respectively under the provisions of this
Article, and it shall not be necessary for the County Commissioners of any
county or the Mayor and City Council of Baltimore to pass any resolution
or ordinance levying any State taxes.

34. Taxes paid by vendors, though payable and a lien, were not enforcible until
later. Edmondson v. Slicer, 153 Md. 678.

This section referred to in Findlay v. Darnall, 143 Md. 296.