HERBERT R. O'CONOR, GOVERNOR. 889

thirty-first, or the calendar year; and all taxes levied are
due and payable as soon as the levy is made, said levy to
be made on or before the first day of May, and the same
shall become due and in arrears on the first day of October
following the date of the levy, and shall be due and payable
and bear interest from the first day of October following
such levy. And on all tax bills unpaid on the first day of
January in each year the treasurer and collector for Dor-
chester County shall collect as a penalty, an additional
one per centum on all unpaid taxes, to be collected by him
from the person owing said taxes, at the time and in the
same manner that such taxes are collected, as now pro-
vided by law.

SEC. 2. And be it further enacted, That this Act shall
take effect June 1, 1939.

Approved May 3, 1939.

CHAPTER 422.
(Senate Bill 437)

AN ACT to authorize and direct the Comptroller of the
State of Maryland to release for expenditure by the
State Roads Commission of Maryland any excess of
receipts from the "One and one-half cent Lateral, County
and Municipal Road Gasoline Tax Fund" now held in
the State Treasury over and above the anticipated
receipts from the said tax as set forth in the Budget
for the fiscal years 1937 and 1938, and directing the
State Roads Commission to allocate said fund among the
respective Counties of the State in the proportion which
the public road mileage of the several Counties bears to
the entire public road mileage in the Counties of the
State, for the uses and purposes set forth in Sections 7A,
7B, 7C, 7E, and 7F of Article 89B of the Code of
Public General Laws of Maryland; and to provide that
this Act shall be passed as an emergency measure.

WHEREAS Chapter 92 of the Acts of 1935 appropriated
for the fiscal year 1937 for purposes therein set forth, the
anticipated proceeds, less certain deductions of the "One
and one-half cent Lateral, County and Municipal Road
Gasoline Tax", and