876 LAWS OF MARYLAND. [CH. 753
CHAPTER 753.

(House Bill 502)

AN ACT to add a new section to Article 66y2 of the An-
notated Code of Maryland (1943 Supplement), title "Motor
Vehicles", sub-title "Administration — Registration — Titl-
ing", said new section to be known as Section 27B and to
follow immediately after Section 27A of said Article, re-
lating to the payment of taxes on motor vehicles.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That a new section be and it is hereby added to Article
661/2 of the Annotated Code of Maryland (1943 Supplement),,
title "Motor Vehicles", sub-title "Administration—Registra-
tion—Titling", said new section to be known as Section 27B,.
to follow immediately after Section 27A of said Article, and
to read as follows:

27B. The Department shall provide spaces on the applica-
tion forms for registration plates or markers for the year 1946-
1947 and for each year thereafter for indicating the taxes due
the State and the political sub-divisions thereof as of January
1st immediately preceding, and spaces showing the actual
county and/or incorporated town or city in which regis-
trant resides; which forms shall be sent to the tax col-
lectors of the several counties and Baltimore City on or be-
fore December 1st each year, and it shall be the duty of the
tax collectors of the several Counties and of Baltimore City to
insert in said spaces the amount of taxes due in each instance,
and return the said application forms to the Department on
or before February 1st each year. All taxes on motor vehicles
shall be due and owing on January 1st each year, without in-
terest, penalty or discount, the fiscal year and date of finality
of any of said political sub-divisions to the contrary notwith-
standing. It shall be the duty of the fiscal officers of the
several towns and municipalities to notify the collectors of
taxes of their respective counties of the amount of town and
municipal taxes due on motor vehicles owned by the several
residents thereof. The Department shall thereupon send said
forms with such information indicated and no registration
plate or marker shall be issued until it receives the payment of
the registration fee and the taxes as indicated on said forms.
The 'Department shall make remittance at least once each
month to the several collectors of taxes of the taxes collected
from their respective jurisdictions. It shall be the duty of the
said respective collectors of taxes to remit to the several muni-
cipalities within their counties the municipal taxes so col-
lected. In those Counties in which the County Treasurers act