HERBERT R. O'CONOR, GOVERNOR. 959

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That a new section be and it is hereby added to Article
81 of the Annotated Code of Maryland (1939 Edition), title
"Revenue and Taxes", sub-title "When Taxes Are Payable",
said new section to be known as Section 46A, to follow imme-
diately after Section 46 of said Article, and to read as fol-
lows:

46A. The County Commissioners of any County, and the
Mayor and City Council of Baltimore, are hereby authorized
to provide, by general resolution or ordinance, for the accept-
ance of advance payments on account of taxes levied not in
excess of an amount determined by applying the current rate
to the assessment for the previous year, and to allow interest
thereon not in excess of an amount equivalent to the discounts,
if any, allowed by local law, resolution or ordinance. If the
amount so paid is less than the tax as finally determined, the
taxpayer shall be billed for the difference, and if the amount
so paid is greater than the tax as finally determined, the tax-
payer shall be entitled to a refund of the difference.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1943.

Approved May 4, 1943.

CHAPTER 705.
(House Bill 375)

AN ACT to repeal and re-enact, with amendments, Section 138
of Article 15 of the Code of Public Local Laws of Maryland
(1930 Edition), title "Kent County", sub-title "County Com-
missioners77, relating to the compensation of the County
Commissioners of Kent County.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 138 of Article 15 of the Code of Public Local
Laws of Maryland (1930 Edition), title "Kent County", sub-
title "County Commissioners", be and it is hereby repealed
and re-enacted, with amendments, to read as follows:

138. Three County Commissioners of Kent County shall be
elected at the General Election to be held on the Tuesday after
the first Monday in November, 1946, and every fourth year
thereafter for a term of four (4) years. They shall have all