614 LAWS OF MARYLAND. [CH. 505

the calendar year. On and prior to the first day of January
in each and every year beginning with the year 1944, the
County Commissioners of Baltimore County shall deliver to
the Treasurer of Baltimore County a statement showing the
Towson Sewer System assessments and levies due and payable
including such as may be in arrears, identifying with respect
to each of said assessments and levies the properties on which
the same are liens. Such statement shall be made by appro-
priate notation on the assessment or tax ledger of the Com-
missioners and on the tax rolls customarily delivered to the
Treasurer or in such other appropriate manner, as the Com-
missioners may determine. The Commissioners are directed as
far as possible, to make all assessments and levies, in the Tow-
son Sewer System Area readily identifiable on the tax ledgers
and tax rolls of the County in the possession of the Treasurer
of Baltimore County to the end that the Treasurer of Baltimore
County and each taxpayer of the County may see what each
assessable property in the County is subject to by way of lien
for such assessments or levies. It shall be the duty of the Treas-
urer of Baltimore County in making up the tax bills to make
provision under appropriate heading for a statement thereon
of, and to state thereon the amount of, such assessments and
charges due for the current year and of the amount thereof in
arrears. Should a tax be imposed on any taxable property of
the Towson Sewer System Area or of Baltimore County under
any provision of this Act, the rate and amount of such tax
shall be also appropriately shown on said tax bill. The Treas-
urer shall accept no taxes on real estate unless tendered at the
same time payment of all Towson Sewer System assessments,
levies and taxes shown on his books as liens are tendered, ex-
cept in case of Towson Sewer System assessments, levies and
charges in arrears for two or more years, accounting from
January 1, 1944, as to which he may, with the prior approval
of the County Commissioners of Baltimore County, evidenced
by the passage of an ordinance as hereinafter provided, accept
payment of such assessments, levies and charges so in arrears
in instalments. The Commissioners are hereby authorized by
ordinance to provide for the payment of Towson Sewer System
annual assessments, levies and charges which may be in arrears
for two or more years prior to January 1, 1944, in instalments.
Such ordinance shall have the force and effect of law, shall
operate uniformly in the Towson Sewer System Area and shall
permit payment in no greater number of annual instalments
than six. All unpaid instalments shall bear interest at the
rate of one-half of one per cent per month until paid. In the
event there be established under any ordinance or law the
practice of permitting payments in Baltimore County of taxes
in instalments, the provisions herein with respect to payment