ALBERT C. RITCHIE, GOVERNOR. 7

the owner or owners thereof charged with all back and cur-
rent taxes justly due thereon whenever the same may be dis-
covered and placed upon the assessment books; and the annual
levy for each and every year shall be deemed and taken to have
embraced all such property as may have escaped taxation as
aforesaid provided nothing herein contained shall be con-
strued to give such County Commissioners the right to assess
property for more than four years' back taxes; and the pro-
visions of this section, when they shall become operative, shall
repeal all Acts or parts of Acts, laws or parts of laws, incon-
sistent herewith to the extent of such inconsistency.

SECTION 145. The annual tax levy made by the County
Commissioners of Baltimore County shall be due and payable
on the first day of January in each year, and from all taxes
so levied which shall be paid prior to the first day of February
a discount of two per cent shall be deducted from the amount
thereof; on taxes paid during the month of February a dis-
count of one and one-half per cent shall be made; on all taxes
paid during the month of March, a discount of one per cent
shall be made; on all taxes paid during the month of April,
a discount of one-half per cent shall be made; and upon all
taxes paid during the month of May the amount thereof with-
out discount or interest shall be required ; but upon all taxes
remaining unpaid after the 30th day of May interest at the
rate of six per cent shall be charged and collected from the first
day of June.

SECTION 147. The Treasurer shall enter upon the books pro-
vided for in Section 142 all transfers of property transmitted
from the clerk's office of the Circuit Court, so far as may be
requisite to show a change in the ownership of property ap-
pearing on said books, and whenever all of any property shall
not appear to have been assigned, or the name of the party
granter does not appear on the books of the Treasurer, he
shall deliver such abstract to the Clerk of the County Com-
missioners, to be by him preserved or recorded as the County
Commissioners may direct; and the said Treasurer shall, dur-
ing the month of November succeeding each levy, make out all
tax bills which have not been paid in duplicate form, and
place the same in the hands of the several constables or deputy
sheriff of the district wherein the property assessed is located,
or the owners reside, to be delivered to the parties owning the
same, and each bill so made out shall contain a notice that if