HARRY W. NICE, GOVERNOR. 379

to the President of the United States, the Secretary of War
and to the United States Senators and Representatives
from Maryland in the United States Congress.

Approved April 29, 1936.

NO. 4.

A Joint Resolution to request the County Commissioners
of Queen Anne's County not to charge J. William Keith,
County Treasurer for Queen Anne's County, with the
collection of certain interest on county taxes, and to
ratify his acts in not collecting said certain interest.

WHEREAS, Under Chapter 384, Acts of the General
Assembly of Maryland, it was enacted, among other pro-
visions, that on the first day of September, in each year,
taxes shall be deemed to be in arrears and interest shall be
charged and collected on all taxes not then paid from
September 1st.

WHEREAS, Under the Code of Public General Laws,
Article 81, taxes are in arrears on January 1st, in each
year, and any advancing of the time they shall be in arrears
is in contravention of the Public General Laws, the spirit
and the equity of the law, as well as a certain hardship
upon the taxpayers.

WHEREAS, The said J. William Keith, County Treasurer
for Queen Anne's County, after due consideration of the
spirit of the law and the inequities that would devolve upon
the taxpayers of Queen Anne's County, deemed taxes to be
in arrears on January 1st, and if unpaid on that date,
interest chargeable thereon from September first of the
year in which they were levied.

Resolved, That we, the members of the General Assem-
bly of Maryland, in regular session assembled, request the
County Commissioners of Queen Anne's County not to
charge the said J. William Keith, County Treasurer for
Queen Anne's County, with the collection of interest on
County taxes as being in arrears on September 1st, but
only interest on County taxes as being in arrears on Jan-
uary 1st, and that they ratify his acts in not collecting the
aforesaid interest.

Approved April 29, 1936.