HERBERT R. O'CONOR, GOVERNOR. 325

subject to interest, and providing certain funds for the Fire
Marshal of Wicomico County.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 291 of Article 23 of the Code of Public
Local Laws of Maryland (1930 Edition), title "Wicomico
County", sub-title "Salisbury", be and it is hereby repealed and
re-enacted, with amendments, to read as follows:

291. The Council of Salisbury, as soon as may be practicable
after January 1st, in each year, which date is hereby declared
to be the date of finality, and in any event before the first day
of the third succeeding month, shall annually levy upon the
assessable property subject to taxation for City purposes a
sufficient sum for all general purposes^ not to exceed seventy-
nine cents on the one hundred dollars of the assessed value of
such property, and such sums as have been heretofore author-
ized or that may be hereafter authorized by Act or Acts of the
General Assembly of Maryland for the liquidation and payment
of the indebtedness of the City of Salisbury, or any bonds
thereof and interest thereon, issued or to be issued under the
authority of law heretofore or hereafter passed; provided, that
a sufficient sum, but not exceeding the amount produced by the
levy of two cents on the one hundred dollars, shall be appro-
priated for the City's share of the salary and expenses of the
Fire Marshal of Wicomico County. The taxes so levied shall
from the time of the levy be a lien upon the real and personal
property of the person by whom they are owing; provided, how-
ever, that the said Clerk of Salisbury may seize and take and
sell any property of the owner for the purpose of enforcing the
payment of such taxes due and owing. And the said taxes may
be collected either by sale as herein provided or as other debts
are collected under the laws of this State. The taxable year
shall be the calendar year and the fiscal year shall begin on
the first day of April and shall end on the next succeeding
thirty-first day of March. The said taxes shall be due and pay-
able on and after the first day of April of each calendar year
and shall be overdue and in arrears on the first day of the suc-
ceeding October and shall bear interest at the rate of one-half
of one percent for each month or fraction of a month thereafter
until paid, and all taxes not paid and in arrears after the first
day of January shall be collected as herein provided.

SEC. 2. And be it further enacted, That the Council of Salis-
bury is hereby authorized to make a fractional levy of munic-
ipal taxes for the year of 1945; the taxes of which said levy
shall be payable and collected under the provisions of this Act.

SEC. 3. And be it further enacted, That nothing in this Act
shall be construed to effect the collection of any municipal