76 LAWS OF MARYLAND. [CH. 23

for the calendar year. Said Mayor and Common Council shall
have the right, authority and power annually to levy an
additional assessment at a rate not exceeding five cents per
one hundred dollars for the purpose of maintaining fire pre-
vention equipment", said rate of five cents per one hundred
dollars to be in addition to the fifty-five cents per one hundred
dollars herein referred to. The Treasurer, upon receiving
assessment and rate of taxation, shall give notice by posting
in public places or by advertising once in some newspaper
circulated in the town that the said taxes are due and pay-
able and will be received by him on certain days and at a
certain place to be named in said notice or notices. All
taxes are due and payable on the first day of April in each
and every year and if not paid on or before the first day of
October shall bear interest at the rate of one percentum per
month until paid and if not paid on or before the first day of
January next following, the Treasurer shall make up a list
of the unpaid taxes and shall certify the list to the Treasurer
of Prince George's County for advertisement, sale and pro-
cedure with respect thereto as provided in Article 81, sub-
title "Tax Sales", of the Code of Public General Laws of
Maryland 1939 Edition, as amended. All property sold at
a tax sale may be redeemed by the owner thereof or his
assigns within the time and in the manner therein provided
and in the event of the non-redemption of the property, the
holder of a certificate of sale therefor, his heirs and assigns
may within the time prescribed file 'a bill in equity to fore-
close the right of redemption upon the part of the owner, his
heirs or assigns. All taxes duly levied, after the transmittal
of the list to the Treasurer as in this section hereinbefore
provided, shall be a first lien upon the property against
which they are assessed. The Mayor and Common Council
shall have the right at any time to place on the assessment
real estate, not included therein or on improvements made
or erected after the making of said assessments upon notice
of such assessment and valuation from the County Commis-
sioners of Prince George's County.

Nothing herein contained shall be construed as invalidating
any tax or assessment heretofore levied by the Mayor and
Common Council of Riverdale which are hereby ratified and
confirmed.

SEC. 2. And be it further enacted, That this Act is here-
by declared to be an emergency measure and necessary for
the immediate preservation of the public health and safety
and having been passed by a yea and nay vote, supported by
three-fifths of all of the members elected to each of the two
Houses of the General Assembly of Maryland, the same shall
take effect from the date of its passage.

Approved November 10, 1947.