REVENUE AND TAXES 3115

Uniformity and equality of taxation does not apply to collection and enforcement
provisions, if they and penalties equally and uniformly imposed. See notes to art. 56,
sec. 159. Grossfield v. Baughman, 148 Md. 337.

See notes to sec. 200.

The act of 1904, ch. 281, validates deed of successor in office of collector who made
sale, and does not violate any of vested rights of owner of property. McMahon v.
Crean, 109 Md. 669.

Ch. 281 of 1904 apparently grew out of the decision in Taylor v. Forest, 96 Md. 529.

Special County and Municipal Taxes.

1933 (Special Sess.), ch. 91, sec. 199.

207. The County Commissioners of each County of this State, the
taxing body or bodies of each incorporated town or city, which has availed
itself of the provisions of this sub-title, are hereby authorized and em-
powered, and there is herewith granted unto the County Commissioners
of such County, and the taxing body or bodies of each such incorporated
town or city the power to levy county taxes, town or city taxes, as the
case may be, of an amount not in excess of 8c on each one hundred dollars
($100.00) of assessable property, subject to county, town or city taxes,
as the case may be, to be collected according to law, all sum or sums so
collected by such county town or city to be used for the following purposes
and no other:

(a) For the general protection and preservation of the public safety,
peace, health and welfare of the State and each such entity thereof by pro-
viding the destitute and unemployed inhabitants of such entity with as-
sistance, food, shelter, supplies, necessities and other relief, either alone,
or in conjunction and cooperation with the State or Federal Government.

(b) For the general protection and preservation of the peace, safety,
health and welfare of the State, and each such entity thereof by providing
work and labor for the destitute and unemployed residents and inhabitants
to such entity; such work and labor to be provided either as a part of a
general State or Federal Government plan or to be undertaken by such
entity alone.

1933 (Special Sess.), ch. 91, sec. 200.

208. Each county, incorporated town or city of the State of Maryland,
except the Mayor and City Council of Baltimore, is hereby authorized and
empowered to borrow money, and incur indebtedness on its separate and
individual faith and credit. All funds borrowed or obtained by each entity
shall be used by each such entity for the following purposes and no others:

(a) For the general protection and preservation of the public safety,
peace, health and welfare of the State, and each entity thereof borrowing
money or incurring indebtedness under the provisions of this sub-title by
providing the destitute and unemployed inhabitants of such entity with
assistance, food, shelter, supplies, necessities and other relief, either alone,
or in conjunction and cooperation with the State or Federal Government.

(b) For the general protection and preservation of the peace, safety,
health and welfare of the State, and each entity thereof borrowing money
or incurring indebtedness under the provisions of this sub-title by pro-
viding work and labor for the destitute and unemployed residents and
inhabitants of such entity; such work and labor to be provided either as
a part of a general State or Federal Governmental plan or to be under-
taken by such entity alone.