242 LAWS OF MARYLAND [CH. 124

Local Laws of Maryland (1930 Edition), title "Garrett Coun-
ty", sub-title "County Treasurer", as said section was amended
by Chapter 75 of the Acts of 1941, be and it is hereby repealed
and re-enacted, with amendments, to read as follows:

102. All taxes shall be levied for the calendar year, and
as of the first day of January of such year as the date of final-
ity. The County Commissioners shall fix the rate of County
taxation for such year on or before the fifteenth day of Janu-
ary; all County taxes shall be due and payable on the first day
of February of such calendar year, and shall be overdue and
in arrears on the first day of the succeeding [November]
October; on all County taxes paid during the months of Janu-
ary and February, a discount of five per cent, shall be allowed;
on all County taxes paid during the months of March and
April, a discount of four per cent, shall be allowed; on all
County 'taxes paid during the months of May and June, a dis-
count of three per cent, shall be allowed; and all taxes paid
during the months of July, August, and September [and
October], the amount thereof, without discount or interest,
shall be required, but upon all County taxes remaining unpaid
after the [31st] 30th day of [October] September, interest at
the rate of one-half of one per cent, per month shall be charged
and collected. The treasurer shall take the discount from and
charge interest on the tax bills for County purposes regularly
in the manner aforesaid, and shall note the same upon his
books and upon the receipt given for taxes so paid; but the
discount allowed on County taxes by this section shall not be
made to any person or corporate institution unless the whole
amount of State and County taxes due by such person or
corporate institution for the current year be paid when the
same is made.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1951.

Approved March 14, 1951.

CHAPTER 124
(House Bill 276)

AN ACT to repeal and re-enact, with amendments, Section 384
of the Code of Public Local Laws of Baltimore County (1948

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EXPLANATION: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.