1212 LAWS OF MARYLAND. [CH. 582

ing some measure of relief for the taxpayers in the ex-
isting conditions in the economic and financial world, the
treasurer may, if he should find it necessary or expedient
to do so, or if so directed by the Board of County Com-
missioners, he shall, in those years, extend the time limits
prescribed in this section as follows: 1. As to all taxes due
and payable for the six months period from July 1. 1931, to
January 1, 1932, and for the year 1932, and for the year 1933,
and for the year 1934, for publishing the list and notice of
delinquent taxpayers he may have until the second Monday
in August, 1935. As to the si; x months' period from July
1, 1931, to January 1, 1932, and for the year 1932, and the
year 1933, and the year 1934, for holding the tax sales in
pursuance of said notice, he may have until the second
Monday in October, 1935; and for his final settlement for
taxes for said six months' period and for the year 1932, and
for the year 1933, and for the year 1934, he may have
until the thirty-first day of December, 1935. Provided,
that on all tax bills for the year 1932, interest shall be
added at the rate of two per cent per annum from October
1, 1933, until October 1, 1935, and on all taxes for the year
1933, interest at the rate of two per cent per annum shall
be added from October 1, 1934, until October 1, 1935, this
rate to be in addition to the interest of 6% prescribed in
Chapter 280 of the Acts of the General Assembly of Mary-
land of 1931. Provided, further, that in order to facili-
tate the operations of the treasurer in collecting of taxes
in default for any year or years, or portions thereof, prior
to July 1, 1931, he is authorized and empowered to fol-
low the procedure prescribed in the laws in effect prior
to the enactment and approval of Chapter 280 of the Acts
of the General Assembly of Maryland of 1931, to all in-
tents and purposes, and to the same effect, as fully as
though said Act of 1931 had not been passed, it being
the particular intent and purpose of this section to deal
only with taxes from and after July 1, 1931.

Provided, that for the purpose and with the intent of
assisting in the alleviation of the condition of taxpayers
generally, as the result of the prolonged period of world-
wide depression, and of providing some further measure
of relief locally, the following plan is hereby made avail-
able to delinquent taxpayers for all taxes in arrears, that
is to say, for all taxes due and payable prior to the taxes
levied for the year 1935, namely: Any delinquent taxpayer
may settle his indebtedness for taxes in arrears for the
year 1934, and for any and all years prior thereto, by pay-
ment on the following basis: The payment on or before