652 LAWS OF MARYLAND. [CH. 226

without interest at any time within thirty days after the date
of mailing of such bill and thereafter, and after the first day
of October of such year, shall bear interest at the rate of one-
half of one per cent, for each month or fraction thereof.

(d) Notwithstanding anything contained in sub-sections (a)
and (b) of this Section, all ordinary state, county and/or city
taxes in any county and/or city which under Section 28 (b) (1)
shall have elected to levy its taxes for the calendar year, and
as of the first day of January of such year as the date of final-
ity, shall be due and payable on and after the first day of April
of such calendar year, and shall be overdue and in arrears on
the first day of the succeeding October, and shall bear interest at
the rate of one-half of one per cent. for each month or fraction
of a month thereafter until paid; provided, however, that any
county and/or city may allow such discounts for payments
prior to said first day of October, and charge and collect such
penalties for failure to make payment before said first day of
October as may prior to the date of finality be fixed by resolu-
tion of the county commissioners, or by ordinance or resolution
of the legislative department of such city, not exceeding, how-
ever, the discounts and penalties now allowable by law or
ordinance.

49. When under Section 28 of this Article taxes are levied
for a fraction of a year they shall be due and payable on and
after the first day of the third month following such fraction
of a year and discounts (if any) shall be allowed therefrom
and interest charged thereon at the same rate per month there-
after (as provided in or permitted by the last preceding sec-
tion), as if the first day of such fraction of a year were the-
first day of April, the first day of the second month thereafter,
the first day of June, the first day of the sixth month there-
after, the first day of October, and so on, and generally all
dates prescribed in this Article shall be moved forward or
backward accordingly.

Collectors and Collections.

50. The County Commissioners of the several counties
where a collector is not otherwise selected by law shall, on or
before January 1st in each year, appoint a collector or col-
lectors for their respective counties, whose duty it shall be to
collect as certified to him all state and county taxes levied or