232 LAWS OF MARYLAND. [CH. 108

CHAPTER 108.

AN ACT to repeal and re-enact with amendments Section
205 of Article 16 of the Code of Public Local Laws of
Maryland (1930 Edition) title "Montgomery County, "
sub-title "County Treasurer, " as said section was amend-
ed by Chapter 7 of the Acts of 1935, to provide for the
manner of billing and collecting Taxes on Motor Vehicles.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 205 of Article 16 of the Code of
Public Local Laws of Maryland, (1930 Edition) title
"Montgomery County, " sub-title "County Treasurer, " as
said section was amended by Chapter 7 of the Acts of 1935,
be and it is hereby repealed and re-enacted with amend-
ments as follows:

205. He shall, as soon as the annual levy is made, give
notice thereof by advertisement in two newspapers, pub-
lished in Montgomery County, which notice shall state
the time from which taxes bear interest, and shall warn
all taxpayers of their liability, to be published as delinquent
taxpayers and to have their property sold unless the taxes
with which they are charged are paid on or before the first
day of January the next ensuing. He shall also, immedi-
ately after the levy is made, make out the bill of each tax-
payer, to which a similar notice shall be annexed, and upon
application shall forward the bill by mail or otherwise to
the person or his agent to whom taxes have been assessed.

Beginning for the fiscal year 1936-1937 and each and
every year thereafter the tax bills shall be made out in
such form as to permit the payment of taxes in two equal
installments, but the second installment may be paid at
the same time as the first installment. Provided, however,
that permission to pay taxes in installments shall not
affect the other provision of this Article as to when taxes
become in arrears, or the procedure for the collection of
taxes in arrears. Provided, however, that bills for taxes
on Motor Vehicles shall be rendered separately from tax
bills for other personal property, and taxes on Motor Vehi-
cles shall be payable in one payment only. Motor Vehicles
shall be exempt in Montgomery County from all taxes on
personal property collectible by the Treasurer of Montgom-
ery County, except taxes of the State of Maryland, Taxes
of Montgomery County levied against the entire County,
Taxes of the Washington Suburban Sanitary Commission,