720                         LAWS OF MARYLAND.                  [CH. 280

day of November and the first day of December in every year,
beginning with the year 1931, and the same shall be a first
lien on all property, real and personal, assessed for said taxes
from the first day of January next succeeding the date of the
levy therefor and shall be due and payable on the last named
date. Taxes on all automobiles shall be due and payable from
the date of their assessment. From all tax bills for State pur-
poses there shall be allowed the discounts now allowed or here-
after allowed by statutes regulating the collection of State
taxes, and "the method of collecting the same shall be as regu-
lated or to be hereafter regulated by Acts of Assembly in con-
nection with State taxes. On all tax bills for county purposes
paid on or before the first day of March of the year for which
they were levied there shall be allowed a deduction of two per
centum on the amount of said taxes. On all taxes for county
purposes that are due after the first day of March of the year
for which they were levied, interest shall be added at the rate
of six per centum per annum; and the treasurer shall charge
said interest on tax bills for county purposes regularly in the
manner aforesaid, and shall note the same upon his books and
upon the receipts given for taxes so paid; but the deduction
allowed on said taxes as provided by law shall not be made to
any person or corporate institution unless the whole amount
of State and county taxes due by such person or corporate
institution, for the current year, be paid when the same is
made. In order to provide for the change of the fiscal year
of Anne Arundel County from July to July, as heretofore, to
the calendar year of January to January, as herein provided,
the County Commissioners of said county shall make a levy for
the State and county taxes between the fifteenth day of May
and the first day of June in the year nineteen hundred and
thirty-one, the said levy to be for the six months period from
July 1, 1931, to January 1, 1932. And the same shall be a
first lien on all property assessed for said taxes from the first
day of July, 1931, and shall be due and payable on said date.
On all tax bills for State purposes there shall be allowed the
discounts now allowed or hereafter allowed regulating the
collection of State taxes, and the method of collecting the same
shall be as regulated or to be hereafter regulated by the Acts of
Assembly in connection with State taxes. On all tax bills for
county purposes, covering the six months' period as aforesaid,
paid on or before October 1, 1931, there shall be allowed a dis-
count of two per centum. On all such bills not paid by Octo-