40                           LAWS OF MARYLAND.                   [CH. 23

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

Approved April 6, 1931.

CHAPTER 23.

AN ACT to add one- new section to Article 1 of the Code of
Public Local Laws of Maryland (1930 Edition), title ". Alle-
gany County, " sub-title "County Tax Collector, " to be
known as Section 119B, authorizing the "County Commis-
sioners of Allegany County, when in their opinion the public
good and general welfare so requires, to accept from persons,
firms or corporations engaged in any business or industry
and usually employing more than fifty persons, a note or
other obligation secured by a confessed judgment in lieu of
and in the place of the present and immediate payment of
county taxes due and assessed against such person, firm or
corporation, and providing the method for the same.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That one new section be, and the same is hereby
added to Article 1 of the Code of Public Local Laws of Mary-
land (1930 Edition), title "Allegany County, " sub-title
"County Tax Collector, " to be known as Section 119B and to
read as follows:

119B. The County Commissioners of Allegany County are
hereby empowered and authorized when in their opinion the
public good and general welfare so requires, upon application
and fulfillment of the requirements hereinafter contained, to
accept in lieu of and in place of the immediate and present
payment of taxes, a note or other obligation secured by a con-
fessed judgment, as hereinafter provided, in an amount equal
to all county taxes and interest and penalties thereon then due
said county, from any person, firm or corporation engaged in
any business or industry in Allegany County and usually em-
ploying not less than fifty employes. Before said note or other
obligation secured by a confessed judgment shall be accepted
and received by said County Commissioners of Allegany
County, the applicant shall file with said County Commission-
ers of Allegany County a statement under oath, showing for