1224 REVENUE AND TAXES. [ART. 81.

P. G. L., (1860,) art 81, sec. 46. 1847, ch 266, sec 1. 1864, ch. 199.
1872, ch 255 1874, ch 483, sec 45.

46. All persons and incorporated institutions that shall pay
their State taxes on or before the first day of September of the
year for which they 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 same 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 proper
officers shall make the deductions aforesaid, and note the same
upon the receipts given to the persons or incorporated institutions
so paying; but nothing contained in this section shall extend to
the taxes payable on the public debt of Maryland, or the stock
loans of the city of Baltimore.

Ibid. sec. 47. 1843, ch. 208, sec. 6. 1872, ch. 384. 1874, ch. 483, sec. 46.

47. All State and county or municipal taxes shall be liens on
the real estate of the party indebted from the time the same are
levied.

Fulton v. Nicholson, 7 Md 104.

Ibid. sec. 48. 1847, ch. 206, sec. 2. 1874, ch. 483, sec. 47.

48. Every collector shall, on all sums paid by him to the treas-
urer, on or before the fifteenth day of September of the year
for which the taxes were levied, be allowed a deduction of five
per cent.; on all sums paid by him on or before the fifteenth day
of October, of the said year, a deduction of four per cent.; and
on all sums paid by him on or before the fifteenth day of
November, of the said year, a deduction of three per cent.;
which deduction shall, in each case, be noted by the treasurer
upon the receipt given to said collector. And it is the meaning
of this section that the said deductions shall be made from the
gross amount of the State taxes placed for collection in the hands
of said collector, and shall not be in addition to those made in
favor of the taxpayers.