HARRY W. NICE, GOVERNOR. 571

the taxable year to be from January first to December
thirty-first, or the calendar year; and all taxes are due and
payable as soon as the levy is made, said levy to be made
on or before the first day of May, and the same shall be-
come due and in arrears on the first day of October follow-
ing the date of the levy, and shall be due and payable and
bear interest from the first day of October following such
levy, provided, however, that all taxes may be paid in
quarterly installments during the months of September,
December, March and June next succeeding the date of the
levy and interest and penalties shall be charged and col-
lected on only the amount of the unpaid balances and pro-
vided, further, that nothing herein contained shall be con-
strued to change the time when taxes become due and in
arrears or when interest and penalties begin to accrue
thereon or to modify the method of collecting the same.
And on all tax bills unpaid on the first day of January in
each year the treasurer and collector for Dorchester County
shall collect as a penalty, an additional three per centum on
all unpaid taxes, to be collected by him from the person
owing said taxes, at the time and in the same manner that
such taxes are collected, as now provided by law.

SEC. 2. And be it further enacted, That nothing con-
tained in this Act shall be construed to authorize, empower
or permit an increase in the number of employees for the
purpose of carrying out the provisions of this Act.

SEC. 3. And be it further enacted, That this Act shall
take effect June 1, 1935.

Approved May 17, 1935.

CHAPTER 288.

AN ACT to repeal and re-enact with amendments Section
164 of Article 48A of Bagby's Annotated Code of the
Public General Laws of Maryland (Edition of 1924), title
"Insurance, " sub-title "Fraternal Beneficial Associa-
tions, " and to add a new Section to said Article, to follow
immediately after Section 162, to be known as Section
162-A, to facilitate the method of and to encourage re-
incorporation in this State of fraternal beneficiary asso-
ciations incorporated under the laws of other States.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 164 of Article 48A of Bagby's An-