270 LAWS OF MARYLAND. [CH. 89

CHAPTER 88.

AN ACT to repeal and re-enact, with amendments, Section
151 of Article 81 of the 1929 Supplement of the Code of
Public General Laws of Maryland, title "Revenue and
Taxes, " sub-title "Limitations, " for the purpose of re-
moving taxes due and owing the State of Maryland from
the period of limitations set forth in said section.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That, Section 151 of Article 81 of the 1929 Sup-
plement of the Code of Public General Laws of Maryland,
title "Revenue and Taxes, " sub-title "Limitations, " be and
the same is hereby repealed and re-enacted, with amend-
ments, to read as follows:

151. All County or City taxes of every kind for
which no other period of limitation is prescribed by law
shall be collected within four years after they shall have
become due, or else shall be utterly barred; and no such
taxes shall be assessed or collected after said period; pro-
vided (a) that when collectors shall have failed to collect
such taxes and receivers or trustees have within said period
been appointed to complete the collection thereof, the
period for collection thereof shall be extended for two years
from the time of the appointment of such receivers or
trustees, and (b) that any action at law or suit in equity
for collection of such taxes or for sale of property to pay
the same or for the enforcement of any lien therefor, may,
if instituted within the period hereinabove prescribed be
prosecuted as if this section had never been passed, and
any judgment or decree therein may be enforced or re-
newed as other judgments or decrees.

SEC. 2. And be it further enacted, That this Act is
hereby declared to be an emergency law and necessary for
the immediate preservation of the public safety, and being
passed upon a yea and nay vote, supported by three-fifths
of all the members elected to each of the two Houses of
the General Assembly of Maryland, the same shall take
effect from the date of its passage.

Approved December 15, 1933.

CHAPTER 89.

AN ACT to add three new sections to Article 7 of the Code
of Public Local Laws of Maryland, (Flack's Edition of
1930), title "Carroll County, " said new sections to be