ALBERT C. RITCHIE, GOVERNOR. 651

ent rates of taxation. The said book or statement shall as to
property listed thereon be designated as the tax roll for the
succeeding year. The County Commissioners of the several
counties shall certify to the Collector of Taxes the various
rates of taxation applicable to the several classes of property
contained in said book or statement, including the classes of
property to be certified to such collector by the State Tax
Commission and subject to taxation in such county.

47. At the time of furnishing the statement required in
Section 46, the County Commissioners of the several coun-
ties and the Appeal Tax Court shall prepare and certify to
the Comptroller of the State and to the State Tax Com-
mission a statement of the total basis of assessment subject
to taxation which shall be separated so as to show by totals
the assessed value of land, the assessed value of improvements
on the land, and tangible and intangible personal property, in
such form as may be prescribed by the Comptroller and the
State Tax Commission.

When Taxes Are Payable.

48. (a) All ordinary county and/or city taxes levied upon as-
sessments made by the county commissioners or by the assess-
ing authority of any city shall be due and payable at the times
and in the manner and subject to the same discounts, interest
and penalties as now prescribed by local law or ordinance.

(b) All ordinary state taxes levied upon assessments made
by the county commissioners or the Appeal Tax Court shall
be payable on and after the first day of January of the year
for which they are levied; provided that no collector in any
county or in the City of Baltimore shall be required to receive
payments of State taxes before the earliest date on which
county or Baltimore City taxes falling due in such year may
be payable; and all such State taxes not paid before the first
day of October in such year shall thereafter carry interest at
the rate of one-half of one per cent, for each month or portion
of a month until paid.

(c) All ordinary State, county and/or city taxes levied
upon assessments made by the State Tax Commission shall be
due and payable on the first day of July of the year for which
they are levied, if on said date thirty days shall have elapsed
since the mailing of a bill therefor. The tax shall be payable