1610                              Laws of Maryland                       [Ch. 884

(f)  All interests subject to taxation by sub-paragraphs (a), (b),
(c), (d), and (e) above, shall be valued and assessed at the full value
of the property to the same extent as though the holders of the in-
terests were the complete and absolute owners of such property.

(g)   Taxes under sub-paragraph (e) hereof shall be assessed to
such lessees or users of such property, and collected in the same
manner as taxes assessed to owners of other taxable property, except
that such taxes shall not become a lien against the property nor the
interest therein. When due and unpaid, such taxes shall constitute
a debt due from the lessee or user to the state or political subdivision
thereof for which the taxes were assessed, and shall be recoverable
by civil action in any court of competent jurisdiction.

(h) In any case in which a leasehold or other limited interest in
real or tangible personal property is subjected to taxation under sub-
paragraphs (a), (b), (c), (d), and (e), no further tax shall be col-
lected or imposed on the interest of the landlord or owner of the
property subject to an interest taxed hereunder. Nothing herein
contained shall prevent the State Tax Commission DEPARTMENT
OF ASSESSMENTS AND TAXATION from collecting taxes due by
a landlord, or other owner of property, from tenants, bailees, cus-
todians or other parties in possession whose interests are not subject
to taxation under this sub-section (8).

(i) The tax imposed under sub-paragraphs (a), (b), (c), (d), and
(e) hereof shall be effective as of January 1, 1960. All assessments
which may have been made subsequent to January 1, 1960, on inter-
ests which were not taxable prior to the effective date of this Act
are hereby ratified, confirmed and validated to the same extent as if
made after the passage hereof. Anything in this Code dealing with
the time of making assessments notwithstanding, the appropriate
authorities are hereby directed to make assessments on all interests
subject to taxation hereby which may not have previously been made,
the intention being that all interests made subject to tax by this Act
shall be assessed and taxed as of January 1, 1960, and thereafter, to
the end that there shall be no discrimination whatsoever in the retro-
active application of the tax.

(J) NOTHING IN THIS SUB SECTION SHALL APPLY IN
EITHER ALLEGANY, ANNE ARUNDEL, MONTGOMERY, OR
WASHINGTON COUNTIES.

SEC. 2. AND BE IT FURTHER ENACTED, THAT IF ANY
CLAUSE, SENTENCE, PARAGRAPH, OR SECTION OF THIS
ACT SHALL, FOR ANY REASON, BE ADJUDGED BY ANY
COURT OF COMPETENT JURISDICTION TO BE UNCONSTITU-
TIONAL AND INVALID, SUCH JUDGMENT SHALL NOT AF-
FECT, IMPAIR OR INVALIDATE THE REMAINDER THERE-
OF, BUT SHALL BE CONFINED IN ITS OPERATION TO THE
CLAUSE, SENTENCE, PARAGRAPH OR SECTION THEREOF
SO FOUND UNCONSTITUTIONAL AND INVALID*; PROVIDED
MORE PARTICULARLY, THAT IT IS THE EXPRESS INTENT
HEREOF THAT IF ANY SAID CLAUSE, SENTENCE, PARA-
GRAPH OR SECTION BE SO HELD INVALID, SUCH INVALID-
ITY SHALL IN NO WAY AFFECT THAT CLAUSE OF SUB-
SECTION 8 (E) OF THIS ACT WHICH PROVIDES THAT ANY
INTEREST OR PRIVILEGE DESCRIBED THEREIN SHALL