1366 VETOES.

interest at the rate of 10 per centum per annum, and it
seems to me unwise to have this State-wide law changed in
one county.

In addition, the bill provides that the County Commission-
ers shall give the previous owner notice by mail of their
intention to sell such property, and as the giving of this
notice would not be indicated in any way on the land rec-
ords, it would be practically impossible to show that the
notice had ever been given or received, and hence there
would frequently be doubt regarding the validity of the title
of any purchaser from the County Commissioners other
than the previous owner.

For these reasons, the bill will be vetoed.

TAX REDEMPTIONS—GARRETT COUNTY.
(Chapter 155, House Bill 459.)

Under the existing Public General Law of the State,
relating to the redemption of property sold for taxes, the
property must be redeemed within one year from the day
of sale, and the owner is required to pay interest upon the
sale price at the rate of 10 per cent per annum. This bill,
which is applicable only in Garrett County, proposes to
extend the period within which the property may be re-
deemed to three years and reduces the rate of interest to
6 per cent if redeemed in the first year, 7 per cent if re-
deemed in the second year and 8 per cent if redeemed in the
third year. In addition to changing the general State-wide
law on this subject, which seems to me unwise, the bill would
no doubt result in considerable delay in the collection of
taxes in this county, and prevent in many instances the
proper redemption of property sold for taxes which ought
to be encouraged.

For these reasons, the bill will be vetoed.

TAXES—EXTENDING TIME FOR COLLECTION.
(Chapter 316, Senate Bill 207.)

The Tax Revision Bill of 1929 provided that all State,
County and City taxes must be collected within four years
after they become due, or else they shall be barred. This
period of limitation had applied to County and City taxes
for many years, but previous to the Act of 1929 there was no
limitation on the collection of State taxes.