1778                           LAWS OF MARYLAND                       [CH. 825

OUT DISCOUNT OR INTEREST. UPON ALL SUCH TAXES RE-
MAINING UNPAID AFTER THE SECOND SUCH THIRTY-DAY
PERIOD, INTEREST AT THE RATE OF ONE-HALF OF ONE
PER CENT PER MONTH SHALL BE CHARGED AND COL-
LECTED.

[ (c) The semi-annual tax levy shall be due and payable on July
1st in each year, and from all taxes so levied which shall be paid prior
to the first day of August, a discount of two per cent shall be made;
on taxes paid during the month of August, a discount of one percent
shall be made; on taxes paid during the month of September, the
amount thereof without discount or interest shall be required; on all
taxes paid during October, interest at the rate of one-half percent
shall be charged and collected; on all taxes paid during the month of
November, interest at the rate of one percent shall be charged and
collected; and on all taxes paid during the month of December,
interest at the rate of one and one-half percent shall be charged and
collected; but upon all taxes so levied remaining unpaid after Decem-
ber 31st, interest shall be charged at the rate of six percent per annum
computed on a monthly basis.]

Sec. 11-41. Payment of taxes in installments.

The county is hereby authorized and empowered to provide for
payment of county taxes by way of installments in manner and
amounts and at such times and for such periods as in its discretion
may seem expedient in accordance with State law [; and further to
provide for the allowance of discount and the charging of interest, on
such installments, pro rata in accordance with provisions of section
11-39 of this Code.]. Upon the adoption of such installment payment
plan, the county shall by its order in writing delivered in the
due time, direct the treasurer of the county as to his procedure in
connection with this section and section 11-42 of this Code.

The treasurer of the county shall, upon the written order allow
and receive payment of county taxes by way of installments, in such
manner and amounts and at such time and for such periods as such
written order directs. Further the treasurer shall allow discount and
charge interest on such installment payments as such written order
shall prescribe in accordance with existing laws.

Sec. 32-45. When first payment due; interest; classifications and sub-
classifications generally.

The first payment shall be collectible during the year that the con-
struction is started on the water supply, sewerage or drainage
systems, or parts thereof, or in which the systems are purchased and
acquired. Interest at the rate of one-half of one per cent per month
shall be charged on all such annual assessments remaining unpaid on
[June] October first after such annual assessments shall be due and
payable. The county, for the purpose of assessing benefits, except
where another basis is used by agreement with the property owner
under Section 32-22 of this Code, shall divide all properties fronting
upon a street, lane or alley, in which a water pipe or sanitary sewer
is to be laid into five classes, namely: First, agricultural; second,
small acreage; third, industrial or business; fourth, subdivision prop-
erty; and fifth, remote property, each of which classes may be sub-
classified as set forth in section 32-46 of this Code, and the benefit