426 LAWS OF MARYLAND. [CH. 279

on the next succeeding thirty-first day of March. The said
taxes shall be due and payable on and after the first day
of April of each calendar year and shall be overdue and in
arrears on the first day of the succeeding October and shall
bear interest at the rate of one-half of one per cent for each
month or fraction of a month thereafter until paid, and all
taxes not paid and in arrears after the first day of January
shall be collected as herein provided. The Mayor and Council
of Salisbury is hereby authorized and empowered to adopt
a new fiscal year from time to time, if required by Public
General Law, and to make such changes in the date of its
levy, the date of finality, the dates on which taxes shall be-
come due and owing and subject to interest as may be made
necessary by the adoption of such new fiscal year, and to
make such fractional levy for a period not less than three
months nor greater than one year and nine months, as may
be required by such change in its fiscal year, the taxes of
which said fractional levy shall be collected under the pro-
visions of this Act.

SEC. 2. And be it further enacted, That nothing in this
Act shall be considered to affect the collection of any municipal
taxes heretofore levied but all preceding levies for taxes
shall be collected as if this Act has never been passed.

SEC. 3. And be it further enacted, That all Acts or parts
of Acts inconsistent with the provisions of this Act are
hereby repealed to the extent of such inconsistency.

SEC. 4. 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 March 29, 1947.

CHAPTER 279.
(House Bill 539)

AN ACT to repeal and re-enact, with amendments, Section
184 of Article 18 of the Code of Public Local Laws of Mary-
land (1930 Edition), title "Queen Anne's County", sub-title
"County Commissioners", as said section was amended by
Chapter 699 of the Acts of 1943, relating to the annual