ALBERT C. RITCHIE, GOVERNOR. 1087
CHAPTER 566.

AN ACT to repeal Sections 314 and 315 of Article 7 of the
Code of Public Local Laws of Maryland (1930 Edition),
title "Carroll County, " sub-title "Revenue and Taxes, "
and to enact in lieu thereof a new section to be known
as Section 314, and to repeal and re-enact with amend-
ments Sections 316 and 319 of said Article, all relating
to taxes in Carroll County.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Sections 314 and 315 of Article 7 of the
Code of Public Local Laws of Maryland (1930 Edition),
title "Carroll County, " sub-title "Revenue and Taxes, " be
and they are hereby repealed and that a new section be
enacted in lieu thereof, said new section to be known as
Section 314 and that Sections 316 and 319 of said Article
be and they are hereby repealed and re-enacted with amend-
ments and all to read as follows:

314. All County taxes levied by the County Com-
missioners of Carroll County shall be due and pay-
able on the date of their levy, and one-half thereof shall
be considered in arrears on the first day of October next
following the date of their levy and shall bear interest from
that date at the rate of six per centum per annum, pro-
vided that any taxpayer who shall pay one-half of said
County taxes before the first day of September next
following the date of their levy shall be entitled to a
deduction of two per centum of said half. The other one-
half of all said County taxes shall be considered in
arrears on the first day of January next following the
date of their levy and shall bear interest from the first day
of October next succeeding their levy, at the rate of six
per centum per annum.

Any taxpayer who shall pay the whole of the County
taxes before the first day of September next follow-
ing the date of their levy shall be entitled to a deduc-
tion of two per centum of the whole amount of said taxes.
All State and County taxes shall be liens on the real estate
of the taxpayer from the date of their levy.

316. In all cases where either State or County taxes or
both shall be in arrear and unpaid, and the collector shall
find it necessary to enforce the collection thereof, he shall
first leave with the party by whom the taxes are to be paid,