60 LAWS OF MARYLAND. [CH. 36

paid to the Comptroller at the time fixed herein for filing the
return, except as provided in (b) hereof. In the event addi-
tional amounts are found to be due after the return has been
filed, such amounts shall be subject to interest at six per cent.
(6%) per annum from the time the return was originally due
until payment is actually made to the Comptroller.

(b) The taxpayer may elect to pay the tax in four equal
installments, in which case the first installment shall be paid
at the time fixed herein for filing the return, the second in-
stallment shall be paid on the fifteenth day of the third month,
the third installment on the fifteenth day of the fifth month
and the fourth installment on the fifteenth day of the eighth
month, after such date. If any installment is not paid on or
before the date fixed for its payment, the whole amount of the
tax unpaid, together with interest thereon from the time fixed
herein for filing the return and such penalty thereon as may
be imposed under the provisions of Section 255 hereof; shall
be paid upon notice and demand from the Comptroller.

(c) As soon as practicable after the collection of income
taxes, or installments thereof, from individual residents of
this State, and in no case later than ninety days from the date
received, the Comptroller shall pay over and distribute to the
counties and cities of this State the respective shares to which
they are entitled under Section 258 of this sub-title.

SEC. 2. And be it further enacted, That Section 2 of Ar-
ticle 38 of the Annotated Code of Maryland (1939 Edition),
title "Fines and Forfeitures", be and the same is hereby re-
pealed and re-enacted, with amendments, to read as follows:

2. All fines, penalties and forfeitures, when recovered, shall
be paid to the county or city where the same may be imposed
unless directed to be paid otherwise by the law imposing them.

SEC. 3. And be it further enacted, That Section 42 of Ar-
ticle 87 of the Annotated Code of Maryland (1939 Edition),
title "Sheriffs", sub-title "Fines and Penalties", be and the
same is hereby repealed and re-enacted, with amendments, to
read as follows:

42. All fines, forfeitures, penalties and costs imposed as
aforesaid are to be paid to the sheriff, who shall pay the same,
except the costs, to the county or city where the same may
be imposed unless directed to be paid otherwise by the law
imposing them; and the costs shall be paid to the person en-
titled to receive them.

SEC. 4. And be it further enacted, That the sub-title
"Auctions" and Sections 316 to 357, inclusive, of the Charter