HERBERT R. O'CONOR, GOVERNOR. 1353

not to exceed fifty cents per hundred dollars of the assessed
value.

All taxes chargeable against any person or corporation
shall be a first lien, prior to all other liens or encumbrances
whatsoever, upon all real and personal property of such per-
sons or corporations.

Taxes and assessments shall be paid to the Treasurer of
the town. The actual incumbent of the treasury office is
authorized to collect all taxes and assessments due at the
time he assumes his office as well as those falling due during
his term of office, and no Treasurer is authorized to make
any collection after the end of his term.

The ordinance levying the taxes shall, of itself, constitute
the Treasurer's authority for proceeding to collect the sam
and no other warrant or evidence of authority is required.

It shall not be necessary to make any demand for taxes or
to render to the parties chargeable therewith any tax bills;
. but it shall be the duty of each person chargeable with taxes
to attend to the office of the Treasurer and pay the same be-
tween the first day of July and the first day of October in
each year.

All taxes are due and payable on the first day of July in
each and every year and if not paid on or before the first day
of October next following shall bear interest at the rate of
one per centum per month until paid.

SEC. 2. And be it further enacted, That this Act is hereby
declared to be an emergency law and necessary for the im-
mediate preservation of the public health and safety, and
having been passed by an "aye and nay" vote, supported by
three-fifths of the membership elected of each House of the
General Assembly, the same shall take effect from the date
of its passage.

Approved April 27, 1945.

CHAPTER 912.
(House Bill 591)

AN ACT to add a new section to the Code of Public Local
Laws of Prince George's County (1943 Edition), being
Article 17 of the Code of Public Local Laws of Maryland,
title "Seat Pleasant", said new section to be known as
Section 1234-a, to follow immediately after Section 1234
of said Code of Public Local Laws of Prince George's County,