J. MILLARD TAWES, GOVERNOR                               279

(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, however, 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 commissioners, or by
ordinance or resolution of the legislative department of such city,
not exceeding, however, the discounts 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 succeed-
ing January, in which event interest shall be charged and collected
on all taxes not then paid, at the rate aforesaid, from October 1 of
the year of the levy until paid. In Talbot and Caroline Counties taxes
are due and payable on and after the first day of July of each calen-
dar year and are overdue and in arrears on the first day of the suc-
ceeding October.

Sec. 2. And be it further enacted, That this Act is hereby de-
clared to be an emergency measure and necessary for the preserva-
tion 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 232

(Senate Bill 419)

AN ACT to repeal and re-enact, with amendments, Section 32 of
Article 81 of the Annotated Code of Maryland (1957 Edition), title
"Revenue and Taxes", sub-title "Levy", changing for Caroline
and Talbot Counties the date for making the levy of taxes.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 32 of Article 81 of the Annotated Code of Maryland
(1957 Edition), title "Revenue and Taxes", sub-title "Levy", be and
it is hereby repealed and re-enacted, with amendments, to read as
follows:

32.

As soon as may be practicable after the date of finality in each
year and in any event before the first day of the fourth succeeding
month the county commissioners of each county and the legislative
department of the mayor and city council of Baltimore or any other
city shall fix the rate of county or city taxation for such ensuing
year on all assessments, persons or property subject to taxation
under this article in such county or city and for which the rate is