LAWS OF MARYLAND. [CH. 198

may be sold to pay the same without regard to the existence
of personal property.

(b) Whenever it becomes necessary for said Tax Collector
to enforce the payment of taxes by sale of personal property,
the said Tax Collector shall make out a bill of such taxes
in the usual form, with an order at the bottom of said bill
directing the Sheriff of Worcester County, or any Constable
having jurisdiction to make levies under writs of fieri facias
within the corporate limits of Snow Hill to levy upon the
personal property of the delinquent, and to sell the same to
satisfy and pay the taxes so due, and it shall be the duty of
the said Sheriff or Constable, upon receiving such tax bill
and order, to levy upon and sell the personal property of such
delinquent in the same manner and upon the same notice,
and he shall be entitled to the same fees as if he were pro-
ceeding under an execution from a Justice of the Peace, and
he shall, immediately after such sale, pay over to the said
Tax Collector, the amount due on said tax bill, and any sur-
plus which may remain after the payment of taxes, interest
and costs shall be paid by said Sheriff or Constable to such de-
linquent taxpayer and the said Sheriff's or Constable's bond
shall be liable for all such taxes placed in his hands by such
Tax Collector to the same extent and in the same manner that
it is liable for execution claims issued to him.

The annual levy made by the said Council as hereinbefore
provided shall be due and payable on the first day of January
next succeeding, but should any taxpayer desire to pay his,
her, their or its taxes prior to the first day of January, lie,
she, they or it may do so, and the Council shall allow on all
taxes paid before the first day of September, a discount of four
per cent.; on all taxes paid before the first day of October,
a discount of three per cent.; on all taxes paid before the first
day of November, a discount of two per cent.; and on all taxes
paid before the first day of December, a discount of one per
cent.

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 As-
sembly, the same shall take effect from the date of its passage.

Approved April 11, 1929.