HERBERT R. O'CONOR, GOVERNOR. 1933

(d) This section shall not apply to Baltimore City.

278. PAYMENT OF TAXES—BALTIMORE CITY, (a) Taxes due
and owing must be paid. The Department of Motor Vehicles
is hereby authorized and directed to refuse to issue or transfer
any plate or marker, certificate of registration or title for any
motor vehicle unless all motor vehicle taxes due and owing by
the person, firm or corporation in whose name the motor ve-
hicle is registered or titled have been paid.

(b) Beginning with assessments for the year 1942 and there-
after, it shall be mandatory upon the assessing authorities to
provide for assessments of motor vehicles as a class apart from
any other kind or class of personal property and tax bills
shall be rendered accordingly: and the tax to be levied on such
motor vehicles as a class shall be permitted to be paid separate
and apart from the payment of all other taxes.

(e) Nothing in this section shall be deemed to require each
motor vehicle to be separately assessed apart from the assess-
ment on any other motor vehicle, but; all motor vehicles owned
by the same person, firm or corporation shall be assessed as a
class.

This section shall apply only to Baltimore City. !

279. PAYMENT OF TAXES—MONTGOMERY COUNTY, (a) The
Department of Motor Vehicles is hereby authorized and di-
rected to refuse to issue or transfer to any resident of Mont-
gomery County any license plate or marker for any motor
vehicle, unless the application therefor has been stamped or
perforated by the Treasurer of Montgomery County certifying
that taxes assessed and due on motor vehicles owned by the
person, firm or corporation applying for such license plate or
marker have been paid.

(b) Provided, that motor vehicles owned by residents of
Montgomery County are assessed separately and apart from
the assessment on any other kind or class of assessable prop-
erty, and that said taxes on motor vehicles so separately
assessed and levied, are permitted to be paid separately and
apart from the payment of all other taxes; and provided
further, that this Section shall apply only in case of taxes be-
coming due and owing on Motor Vehicles in Montgomery
County under the Montgomery County levy, fiscal or tax year
which began July 1, 1940, and for each such year thereafter.

280. PAYMENT OF TAXES. CERTAIN CITIES AND TOWNS
TAXES DUE AND OWING MUST BE PAID APPLICABLE YEAR 19*39
AND THEREAFTER. In addition to the provisions contained in
Section 277, with reference to the requirements of the payment