106 LAWS OF MARYLAND. [CH. 72

ness or other temporary absence of the Collector or Treasurer,
and the agents of the Collector or Treasurer when the context
requires.

"Tax" means any tax, charge or assessment of any kind
whatsoever, due to the State of Maryland or any of its poli-
tical sub-divisions, or any other taxing agency as defined
in this sub-title, which by provision of law, regulation, resolu-
tion or ordinance, is a lien against the real property on which
it is levied and/or assessed.

"Other taxing agency" means any municipal or other public
or quasi-public corporation having the power to levy or assess
a tax of any kind or nature which may be or become a lien
on real property.

"Property" means real property located in the State of
Maryland, improved or unimproved, held in fee or by lease.

"Collector's Tax Roll" means the record of assessments of
real property prepared by, or for the use of the Collectors.

"Person" means any individual, firm, corporation, company,
partnership, trust, estate or fiduciary. When used, the singu-
lar shall include the plural and the plural the singular.

"County" means any of the 23 Counties of the State of
Maryland, and unless otherwise noted, the City of Baltimore.

"County Commissioners" means the board of commissioners
charged with the administration of the County government
in the County in which they are elected, and unless otherwise
expressly stated, the Mayor and City Council of Baltimore.

SEC. 2. And be it further enacted, That this Act is hereby
declared to be an emergency law and necessary for the imme-
diate preservation of the public health and safety, and having
been passed by a yea and nay vote, supported by three-fifths
of all 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 February 26, 1947.

CHAPTER 72.
(House Bill 172)

AN ACT to add a new paragraph to Section 6 of Article 4 of
the Code of Public Local Laws of Maryland and the Balti-
more City Charter adopted by the voters of Baltimore City
at the election held on November 5, 1946, title "Baltimore
City", sub-title "General Powers", said new paragraph to be
known as paragraph (29A) and to follow immediately after
paragraph (29) of said section, giving the Mayor and City