56 LAWS OF MARYLAND. [CH. 35

Clerk of the Circuit Court in whose office the same may
be recorded shall index it not only in the name of the
grantor and grantee, but also in the name and as from
the former owner to the grantee; and if taxes be due and
owing upon real and personal property by any taxpayer
the whole of said taxes shall be a lien on said real property,
and said real property may be sold to pay the same with-
out regard to the existence of personal property.

(b) Whenever it becomes necessary for said Tax Col-
lector to enforce the payment of taxes by sale of personal
property, the said Tax Collector shall make out a bill of
such taxes in the usual form, with an order at the bottom
of said bill directing the Sheriff of Worcester County, or
any Constable having jurisdiction to make levies under
writs of fieri facias within the corporate limits of Snow
Hill to levy upon the personal property of the delinquent,
and to sell the same to satisfy and pay the taxes so due,
and it shall be the duty of the said Sheriff or Constable,
upon receiving such tax bill and order, to levy upon and
sell the personal property of such delinquent in the same
manner and upon the same notice, and he shall be entitled
to the same fees as if he were proceeding under an execu-
tion from a Justice of the Peace, and he shall, immedi-
ately after such sale, pay over to the said Tax Collector, the
amount due on said tax bill, and any surplus which may
remain after the payment of taxes, interest and costs shall
be paid by said Sheriff or Constable to such delinquent tax-
payer and the said Sheriff's or Constable's bond shall be
liable for all such taxes placed in his hands by such Tax
Collector to the same extent and in the same manner that
it is liable for execution claims issued to him.

The annual levy made by the said Council as hereinbe-
fore provided shall be due and payable on the first day of
April of the calendar year for which such levy is made,
and such taxes shall be due and in arrears, and shall bear
interest at the rate of one-half of one per cent, for each
month or fraction of a month from and after the first day
of October in such year. On all such taxes paid prior to
the date when such taxes would be in arrears as afore-
said discounts shall be allowed by the Council as follows:
On all such taxes paid on or before May 31, a discount of
four per cent.; on all such taxes paid on or before June 30,
a discount of three per cent.; on all such taxes paid on or
before July 31, a discount of two per cent.

SEC. 2. And be it further enacted, That this Act is
hereby declared to be a emergency law and necessary for
the immediate preservation of the public health and safety,