206 LAWS OF MARYLAND [CH. 56

sale thereof, when said motor vehicle, tractor, or accessories are en-
cumbered by a purchase money mortgage, conditional sales contract,
or a lease or bailment with a view to purchase, unless the court shall
find that 50 per centum or more of the purchase price of said prop-
erty has been paid, but in any such proceeding the court may, before
entering an order or judgment, require the plaintiff to file a bond,
approved by the court, conditioned to indemnify the defendant, if a
person in civil defense service or a person suffering injury or dam-
age, against any loss or damage that he may suffer by reason of any
such judgment or order should the judgment or order be set aside in
whole or in part.

Taxes

26. (a) The provisions of this section shall apply when any taxes
or assessments, whether general or special, falling due during the
period of being a person in civil defense service or a person suffering
injury or damage in respect of real property owned and occupied
for dwelling, agricultural, or business purposes by a person in civil
defense service or a person suffering injury or damage or his de-
pendents at the commencement of his being in such category and
still so occupied by his dependents or employees are not paid.

(b) When a person in civil defense service or a person suffering
injury or damage, or any person in his behalf, shall file with the
collector of taxes, or other officer whose duty it is to enforce the
collection of taxes or assessments, an affidavit showing (1) that a
tax or assessment has been assessed upon property which is the
subject of this section, (2) that such tax or assessment is unpaid, and
(3) that by reason of being in such category the ability of such person
to pay such tax or assessment is materially affected, no sale of such
property shall be made to enforce the collection of such tax or
assessment, or any proceeding or action for such purpose commenced,
except upon leave of court granted upon an application made therefor
by such collector or other officer. The court thereupon may stay
such proceedings or such sale, as provided in this sub-title, for a
period extending not more than six months after the termination of
the period of such person's being a person in civil defense service or
a person suffering injury or damage.

(c) When by law such property may be sold or forfeited to enforce
the collection of such tax or assessment, such person in civil defense
service or a person suffering injury or damage shall have the right
to redeem or commence an action to redeem such property, at any
time not later than six months after the termination of being in such
category, but this shall not be taken to shorten any period, now or
hereafter provided by the laws of this State for such redemption.

(d) Whenever any tax or assessment shall not be paid when due,
such tax or assessment due and unpaid shall bear interest until paid
at the rate of 6 per centum per annum, and no other penalty or in-
terest shall be incurred by reason of such nonpayment. Any lien for
such unpaid taxes or assessment shall also include such interest
thereon.

27. The collection from a person in civil defense service or a
person suffering injury or damage of any tax on the income of such
person, whether falling due prior to or during his period of being