1254:                         LAWS OF MARYLAND.                  [CH. 500

(b). All ordinary State taxes levied upon assessments made
by the county commissioners or the Appeal Tax Court shall be
payable on and after the first day of January of the year for
which they are levied; provided that no collector in any county
or in the City of Baltimore shall be required to receive pay-
ments of State taxes before the earliest date on which county
or Baltimore City taxes falling due in such year may be pay-
able; and all such State taxes not paid before the first day of
October in such year shall thereafter carry interest at the rate
of one-half of 1 per cent for each month or portion of a month
until paid.

(c) All ordinary State, county and/or city taxes levied upon
assessments made by the State Tax Commission shall be due
and payable without interest, on or before August first of such
year, provided the account is mailed on or before July first;
and if the account shall not be mailed until after July first, the
same, shall be payable, without interest, at any time within
thirty days after the mailing of the account, All taxes levied
upon assessments made by the State Tax Commission not paid
on or before August first, or within thirty days after the mail-
ing of the account as above provided, shall thereafter bear in-
terest at the rate of one-half of 1 per cent for each month or
fraction thereof.

(d). Notwithstanding anything contained in sub-sections (a)
and (b) of this section, all ordinary State, county and/or city
taxes in any county and/or city which under Section 28 (b)
(1) shall have elected to levy its taxes for the calendar year,
and as of the first day of January of such year as the date of
finality, shall be due and payable on and after the first day
of April of such calendar year, and shall be overdue and in
arrears on the first day of the succeeding October, and shall
bear interest at the rate of one-half of 1 per cent for each month"
or fraction of a month thereafter until paid; provided, how-
ever, that any county and/or city may allow such discounts for
payments prior to said first day of October, and charge and
collect such penalties for failure to make payment before said
first day of October as may prior to the date of finality be fixed
by resolution of the county commissioners, or by ordinance or
resolution of the legislative department of such city, not ex-
ceeding, however, the discounts and penalties now allowable by
law or ordinance.

SEC. 2. And be it further enacted, That this Act shall take
effect on June 1, 1931.

Approved April 17, 1931.