EMERSON C. HARRINGTON, GOVERNOR. 1313

Taxes, " sub-title "Taxes When Due, " be and the same are
hereby repealed.

48. The State taxes levied in pursuance of Section twenty-
eight of this Article, and all taxes due from incorporated insti-
tutions of this State, shall be due and payable on and after the
first day of July in the year in which they are levied, and if
not paid on or before the said first day of September in said
year, shall bear interest from said date at the rate of six per
centum per annum. It shall be the duty of the collectors or
County Treasurer or other officers collecting said taxes to make
monthly returns and remittances to the Comptroller of the
amounts thereof collected from time to time; and his compensa-
tion for services in the collection and remittance of said taxes
shall be the sum levied for that purpose by the Mayor and City
Council of Baltimore City and the County Commissioners of the
respective Counties of this State, as provided in this Article.
Said State taxes shall be in arrear on and after the first day
of January succeeding the date of levy, and it shall be the duty
of said collectors, treasurers and other officers who may be
charged with the collection of the same, immediately thereafter
to proceed to collect said taxes in arrears in accordance with
the provisions of law for the collection of delinquent taxes.

SEC. 3. Be it further enacted, That all laws, general or local,
inconsistent with the provisions of this Act, are hereby repealed
to the extent of such inconsistency.

Approved April 18th, 1916.

CHAPTER 631.

AN ACT to repeal and re-enact with amendments Section 154
of Article 81 of the Annotated Code of Public Civil Laws
of Maryland, title "Revenue and Taxes, " sub-title "State
Tax Commissioner, " and to also repeal and re-enact with
amendments Section 219 of said Article 81 of said Code,
title "Revenue and Taxes, " sub-title "Distilled Spirits. "

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 154 of Article 81 of the Annotated Code
of Public Civil Laws of Maryland, title "Revenue -and Taxes, "
sub-title "State Tax Commissioner" and Section 219 of said
Article 81 of said Code, title "Revenue and Taxes, " sub-title
42