J. MILLARD TAWES, Governor                         117

(b-3) For the purpose of county taxation in Harford County, such
stock in ANY COMMERCIAL business shall be assessed at the rate
of sixty per centum (60%) of such fair average value for the twelve
months ending June 30, 1965; JANUARY 1, 1966; and at the rate of
forty per centum (40%) of such fair average value for the twelve
months ending June 30, 1966; JANUARY 1, 1967; and at the rate of
twenty per centum (20%) of such fair average value for the twelve
months ending July 30, 1967; JANUARY 1, 1968. For all taxable
years from and after July 1, 1967, JANUARY 1, 1968, for the pur-
pose of county taxation in Harford County, such stock in business
shall be entirely exempt from valuation, assessment, and taxation
under the provision of this section.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1965.

Approved March 11, 1965.

CHAPTER 114
(Senate Bill 147)

AN ACT to repeal subsections (b), (c), (d), (e), and (f) of Section
61 of Article 19 of the Code of Public Local Laws of Maryland
(1930 Edition), title "St. Mary's County", sub-title "County Treas-
urer", as said subsections were last amended by Chapter 809 of
the Acts of 1941; and to enact in lieu thereof new subsections (b)
and (c) of said Section 61, to follow immediately after subsection

(a)  thereof, revising the laws concerning tax sales in St. Mary's
County in order to remove obsolete provisions therefrom and to
provide for the manner of making tax sales in St. Mary's County.

Section 1. Be it enacted by the General Assembly of Maryland,
That subsections (b), (c), (d), (e), and (f) of Section 61 of Article
19 of the Code of Public Local Laws of Maryland (1930 Edition),
title "St. Mary's County", sub-title "County Treasurer", as said sub-
sections were last amended by Chapter 809 of the Acts of 1941, be
and they are hereby repealed; and that new subsections (b) and (c)
of said Section 61, be and they are hereby enacted in lieu thereof,
to follow immediately after subsection (a) thereof, and to read as
follows:

(b)   Tax sales of real property shall be made as provided in Article
81 of the Annotated Code, sub-title "Tax Sales".

(c)   Whenever it is necessary to enforce the payment of taxes by
sale of personal property the treasurer shall make out a bill for the
taxes in usual form together with an order directing the sheriff of
St. Mary's County to levy upon the personal property of the delin-
quent taxpayer, to sell the personal property to satisfy the tax bill,
and to pay the taxes so due. It is the duty of the sheriff upon receiv-
ing the tax bill and order to levy upon and sell the personal property
of the delinquent taxpayer in the same manner as for real property.
In this event, the sheriff is entitled to the same fees as if he were
proceeding under an execution from the justice of the peace. Imme-