THEODORE R. MCKELDIN, GOVERNOR 525

Code of Maryland (1947 Supplement), title "Revenue and
Taxes, " sub-title "When Taxes Are Payable, " be and it is
hereby repealed and re-enacted, with amendments, to read
as follows:

46.

(d) Notwithstanding anything contained in sub-sections
(a) and (b) of this section, all ordinary State, county
and/or city taxes in any county and/or city which shall
levy its taxes for the calendar year, and as of the first day
of January of such year as the date of finality, shall be
due and payable on and after the first day of April of such
calendar year, and shall be overdue and in arrears on the
first day of the succeeding October, and shall bear interest
at the rate of one-half of 1 per cent, for each month or
fraction of a month thereafter until paid; provided, how-
ever, that any county and/or city may allow such discounts
for payments prior to said first day of October, and charge
and collect such penalties for failure to make payment
before said first day of October as may prior to the date
of finality be fixed 'by resolution of the county commis-
sioners, or by ordinance or resolution of the legislative
department of such city, not exceeding, however, the dis-
counts and penalties now allowable by law or ordinance.
In Queen Anne's County, said taxes shall be deemed to be
overdue and in arrears on the first day of the succeeding
January, in which event interest shall be charged and col-
lected on all taxes not then paid, at the rate aforesaid, from
October 1 of the year of the levy until paid.

SEC. 2. And be it further enacted, That the duties of
the County Treasurer of Queen Anne's County as to the
collection of taxes prior to June 1, 1951, shall be construed
as having been specified by Section 199 of Article 18 of
the Code of Public Local Laws of Maryland (1930 Edition),
"Queen Anne's County, " as said Section 199 was amended
by Chapter 9 of the Acts of the Special Session of 1936;
and no liability shall attach to said Treasurer as to the
subject matter of said Section 199, for any official act or
acts performed under the provisions thereof prior to June
1, 1951.

SEC. 3. And be it further enacted, That this Act shall
take effect June 1, 1951.

Approved March 28, 1951.