HERBERT R. O'CONOR, GOVERNOR. 41

"Other taxing agency" means any municipal or other public
or quasi-public corporation having the power to levy or assess
a tax of any kind or nature which may be or become a lien on
real property.

"Property" means real property located in the State of Mary-
land, improved or unimproved, held in fee or by lease.

"Collector's Tax Roll" means the record of assessments of
real property prepared by, or for the use of the Collectors.

"Person" means any individual, firm, corporation, company,
partnership, trust, estate or fiduciary. When used, the singu-
lar shall include the plural and the plural the singular.

"County" means any of the 23 Counties of the State of Mary-
land, and, unless otherwise noted, the City of Baltimore.

"County Commissioners" means the board of commissioners
charged with the administration of the County government in
the County in which they are elected, and unless othewise ex-
pressly stated, the Mayor and City Council of Baltimore.

73. SALE BY COLLECTORS. The Collector shall proceed to sell
and shall sell under the provisions of this sub-title, at the time
prescribed by local law but in no case, except in the City of
Baltimore, later than two years from the date taxes become
in arrears, all property in the county in which he is elected
or appointed upon which taxes are in arrears. The duty of the
Collector to sell is hereby declared to be mandatory, but
failure of the Collector to sell within said two-year period shall
not affect the validity or .collectibility of any taxes, or the
validity of any sale thereafter made.

Anything in this section to the contrary notwithstanding, in
the year 1944 only, the Collector at any time or times during
said year he deems appropriate, may sell as in this sub-title
provided, all property in the County in which he is elected or
appointed, upon which taxes are in arrears; provided, however,
that the Collector must so sell at least once during said year
1944.

SEC. 3. And be it further enacted, That if any provision of
this Act, or the applicability thereof to any person or circum-
stances, is held invalid, the remainder of this Act and the
applicability thereof and of such provisions to other persons
or circumstances shall not be affected thereby.

SEC. 4. And be it further enacted, That the provisions of
this Act shall apply to all taxes which are in arrears at the
time this Act takes effect, notwithstanding the fact that such
taxes are levied prior to the effective date of this Act.