842 LAWS OF MARYLAND. [CH. 387

first day of January of such year, may by resolution of
its county commissioners or by ordinance or resolution of
the legislative department of the city elect to adopt the
first day of January of such calendar year as the date of
finality, and (4) that in any county or city in which some
other period is not now specifically prescribed by statute,
all ordinary county and city taxes shall be levied for the
calendar year and as of the first day of January as the
date of finality, and (5) that in any county or city in which
the date of finality is not now specifically prescribed by
statute, all State, county and city taxes shall be levied as
of the first day of January of each year as the date of
finality.

SEC. 13. And be it further enacted, That Section 48 (d)
of Article 81 of the Annotated Code of Maryland (1933
Supplement) be and the same is hereby repealed and re-
enacted with amendments so as to read as follows:

(d) Notwithstanding anything contained in sub-sec-
tions (a) and (b) of this section, all ordinary State, county
and/or city taxes in any county and/or city which shall 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, however, that
any county and/or city may allow such discounts for pay-
ments 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 exceeding, however, the discounts and penal-
ties now allowable by law or ordinance.

SEC. 14. And be it further enacted, That Section 66
and Section 188 of Article 81 of the Annotated Code of
Maryland (1935 Supplement) be and the same are hereby
repealed and re-enacted with amendments so as to read
respectively as follows:

66. The County Commissioners in each county and the
Bureau of Assessment in Baltimore City, as to local taxes,
and the Comptroller upon certificates of the County Com-
missioners or Bureau of Assessment in Baltimore City, as
to State taxes, shall make all just allowances to the respec-