320 LAWS OF MARYLAND. [CH. 186

the fifteenth day of October and the first day of November
in every year beginning with the year 1939, 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 auto-
mobiles shall be due and payable from the date of their
assessment. From all tax bills for State purposes there
shall be allowed the discounts now allowed or hereafter
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 connection 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 are 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 afore-
said, 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.

SEC. 7. And be it further enacted, That all laws or
parts of laws, whether Public Local or Public General
inconsistent with any provisions of this Act, be and the
same are hereby repealed to the extent of such incon-
sistency.

SEC. 8. And be it further enacted, That this Act shall
take effect June 1, 1939.

Approved May 17, 1939.

CHAPTER 186.
(Senate Bill 104)

AN ACT to add two new sections to Article 11 of the Code
of Public Local Laws of Maryland (1930 Edition), title
"Frederick County, " sub-title "Brunswick, " said new