HARRY W. NICE, GOVERNOR. 327

day of the following March, shall be added at the rate of 1/2
of 1% per month until paid. The fiscal year of the Metro-
politan District shall correspond with the calendar year and
for the purpose of effecting such change the Commissioners
shall pro rate all assessments and charges which may have
become due and payable during the year 1937 had this Act
not been passed, so that a just proportion of the same shall
become due and payable on January 1, 1938, and on or prior
to the first day of January in each and every year, beginning
with the year 1938, said Commissioners shall deliver to the
Treasurer of Baltimore County a statement showing the
Metropolitan District assessments and charges due and pay-
able, including such as may be in arrears, identifying, with
respect to each of said assessments and charges, the properties
on which the same are liens. Such statement shall be made
by appropriate notation on the Assessment or tax ledgers of
the Commissioners and on the tax rolls customarily delivered
to the Treasurer, or in such other appropriate manner, as the
Commissioners may determine. The Commissioners are di-
rected, as far as possible, to make all assessments and charges,
except water charges, in the Metropolitan District readily
identifiable on the tax ledgers and tax rolls of the County in
the possession of the Treasurer of Baltimore County, to the
end that the Treasurer of Baltimore County and each taxpayer
of the County may see what each assessable property in the
County is subject to by way of lien for such assessments and
charges. It shall be the duty of the Treasurer of Baltimore
County in making up the tax bills to make provision under
appropriate heading for a statement thereon of, and to state
thereon, the amount of such assessments and charges (except
water service charges), due for the current year and of the
amount thereof in arrears. Should a tax be imposed on any
taxable property of the Metropolitan District or of Baltimore
County under any provision of this Act, the rate and amount
of such tax shall be also appropriately shown on said tax bill.
The Treasurer shall accept no taxes on real estate unless
tendered at the same time payment of all Metropolitan assess-
ments, charges and taxes shown on his books as liens on the
property with respect to which taxes are tendered, except in
case of Metropolitan assessments and charges in arrears for
two or more years, accounting from January 1, 1938, as to
which he may, with the prior approval of the County Commis-
sioners of Baltimore County, evidenced by the passage of an
Ordinance as hereinafter provided, accept payment of such
assessments and charges so in arrears in installments. The
Commissioners are hereby authorized by ordinance to provide
for the payment of Metropolitan District annual assessments
and charges which may be due or in arrears for two or more