ALBERT C RITCHIE, GOVERNOR . 403

ter 762 of the Acts of 1910 of the General Assembly of
. Maryland and to add'thereto four new sections to follow
immediately after Section 121-D and to be designated as
Sections 121-E, 121-F, 121-G and 121-H."

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 110 of Chapter 834, of the Acts of 1914 of
the General Assembly ,of Maryland, entitled '' An Act to re-
peal and re-enact with amendments Sections 106, 107, 108, 109,
110, 111, 112. 113, 114, 115,115-A, 115-B, 115-C, 116, 116-A,
116-B, 117, 117-A, 117-B, 118,118-A, 118-B, 119, 119-A, 119-B,
120, 120-A, 120-B, 121, 121-A, 121-B, 121-C, 121-D, of Article
10 of the Code of Public Laws, title Dorchester County,'
sub-title'' County Commissioners, County Treasurer and Col-
lectors,' as enacted by Chapter 762 of the Acts of 1910 of the
General" Assembly of Maryland, and to add thereto four new
sections to follow immediately. after Section 121-D, and to be
designated as Sections 121-E, 121-F, 121-G and 121-H,' and
tire same is hereby repealed and re-enacted with amendments
so as to read as follows:

SEC. 110. The County Commissioners of said county shall
have power and authority to make levies of taxes for State
and county purposes including public schools, and it shall be
their duty to make such levy in each and every year; the
taxable year to be from January first to December thirty-first,
or the Calendar year; and all taxes levied are due and payable
as soon as the levy is made, said levy to be made on or before
the first day of May, and the same shall become due and in
arrears on the first day of October following the date of the
levy, and shall be due and payable and bear interest from the
first day of October following such levy. And on all tax bills
unpaid on the first day of January in each year the Treasurer
and Collector for Dorchester County shall collect as a penalty,
an additional three per centum on all unpaid taxes, to be col-
lected by him from the person owning said taxes, at the time
and in the same manner that such taxes are collected, as now
provided by law.

SEC. 2. And be it further enacted, That this Act is hereby
declared to be an emergency law and necessary for the im-
mediate preservation of the public safety, and being passed
upon a yea and nay vote supported by three-fifths of all the
members elected to each of the two Houses of the General