WM. PRESTON LANE, JR., GOVERNOR. 425
CHAPTER 278.
(House Bill 529)

AN ACT to repeal and re-enact, with amendments, Section
291 of Article 23 of the Code of Public Local Laws of
Maryland (1930 Edition), title "Wicomico County", sub-
title "Salisbury", as said section was amended by Chapter
353 of the Acts of 1945, providing for the annual levy of
taxes, the date of finality, the taxable and fiscal year, the
lien of said taxes and the dates on which same become due
and owing and subject to interest, and providing certain
funds for the Fire Marshal of Wicomico County.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 291 of Article 23 of the Code of Public
Local Laws of Maryland (1930 Edition), title "Wicomico
County", sub-title "Salisbury", as said section was amended
by Chapter 353 of the Acts of 1945, be and it is hereby re-
pealed and re-enacted, with amendments, to read as follows.

291. The Council of Salisbury, as soon as may be prac-
ticable after January 1st, in each year, which date is hereby
declared to be the date of finality, and in any event before
the first day of the first succeeding month, shall annually
levy upon the assessable property subject to taxation for
City purposes a sufficient sum for all general purposes, not
to exceed ninety cents on the one hundred dollars of
the assessed value of such property, and such sums as
have been heretofore authorized or that may be hereafter
authorized by Act or Acts of the General Assembly of
Maryland for the liquidation and payment of the indebted-
ness of the City of Salisbury, or any bonds thereof and interest
thereon, issued or to be issued under the authority of law
heretofore or hereafter passed; provided, that a sufficient
sum, but not exceeding the amount produced by the levy of
two cents on the one hundred dollars, shall be appropriated
for the City's share of the salary and expenses of the Fire
Marshal of Wicomico County. The taxes so levied shall
from the time of the levy be a lien upon the real and per-
sonal property of the person by whom they are owing; pro-
vided, however, that the said Clerk of Salisbury may seize
and take and sell any personal property of the owner for the
purpose of enforcing the payment of such taxes due and owing.
And the said taxes may be collected either by sale as herein
provided or as other debts are collected under the laws of this
State. The taxable year shall be the calendar year and the
fiscal year shall begin on the first day of April and shall end