278                               Laws of Maryland                       [Ch. 231

be and it is hereby repealed and re-enacted, with amendments, to read
as follows:

94.

The County Commissioners of said county shall make their annual
levy for State and county taxes on the [third] first Tuesday in April
in each and every year. Upon all tax bills for county purposes which
shall be paid in full on or before the thirtieth day of June in the year
of the levy thereof, a discount of five per centum shall be deducted
from the amount thereof, and upon all tax bills paid during the month
of July succeeding the levy thereof a discount of four per centum
shall be allowed, and upon all tax bills paid during the month of
August succeeding the levy thereof a discount of three per centum
shall be allowed. No discount shall be allowed on any tax bill paid
after the 31st day of August next succeeding the date of the levy
thereof. All taxes levied for county purposes remaining unpaid on
the [31st day of August] first day of October in the year of the levy
thereof shall be in arrears and interest shall be charged and collected
thereon [from said 31st day of August] at the rate of one-half
per centum per month or [for] a fractional part [of each month]
thereof until paid.

Sec. 2. And be it further enacted, That this act is hereby declared
to be an emergency measure and necessary for the preservation of
the public health and safety and having been passed by a yea and
nay vote, supported by three-fifths of all the members elected to
each of the two Houses of the General Assembly, the same shall take
effect from the date of its passage.

Approved March 28, 1961.

CHAPTER 231
(Senate Bill 418)

AN ACT to repeal and re-enact, with amendments, Section 48 (d) of
Article 81 of the Annotated Code of Maryland (1957 Edition), title
"Revenue and Taxes", sub-title "When Taxes Are Payable", pro-
viding that in Talbot and Caroline Counties taxes shall be due and
payable on and after the first day of July of each calendar year
and overdue and in arrears on the first day of the succeeding
October.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 48 (d) of Article 81 of the Annotated Code of Mary-
land (1957 Edition), 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Taxes Are Payable", be and it is hereby repealed and re-enacted,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:

48.

(d) Notwithstanding anything contained in sub-sections (a) and

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.