REVENUE AND TAXES. 1041

above provided, shall thereafter bear interest at the rate of one-half of 1
per cent, for each month or fraction thereof.

(d) Notwithstanding anything contained in sub-sections (a) and (b)
of this section, all ordinary State, county and/or city taxes in any county
and/or city which under Section 28 (b) (1) shall have elected to 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 mouth 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 penal-
ties now allowable by law or ordinance.

54. This section referred to in upholding constitutionality of art. 23, sec. 131
—see notes thereto. Carozza v. Federal Finance Co., 149 Md. 246.
See notes to secs. 30, 59, 69, 191 and 142. and to art. 93, sec. 120.

1935. ch. 387. sec. 1.

48A. The governing body of every county, city, incorporated town or
other taxing district of this State is hereby authorized and empowered in
its discretion to adopt appropriate resolutions or ordinances providing
for the abatement of all interest, penalties and/or other charges against
all persons delinquent in the payment of any taxes levied by any such
county, city, incorporated town or other taxing district of this State,
for the fiscal year expiring in the year 1934, and for the fiscal years prior
thereto, upon the condition that any such person or persons so delinquent
in the payment of taxes shall promptly pay to the proper tax collecting
official all such taxes unpaid.

1935, ch. 387. sec. 2.

48B. Any such governing body may, in its discretion provide in said
resolution or ordinance or in a separate resolution or ordinance for the
payment of such delinquent taxes plus all accrued interest and penalties,
in installments extending over a period of five years, in the following
manner: Fifteen per cent of said delinquent taxes plus accrued interest
and penalties to be paid in the first year after the passage of said resolu-
tion or ordinance; twenty-five per cent of the balance of said delinquent
taxes plus accrued interest and penalties in the fourth year; and the
per cent of the balance of said delinquent taxes plus accrued interest and
penalties in the third year, fifty per cent of the balance of said delinquent
taxes plus accrued interest and penalties in the fourth year; and the
balance of said delinquent taxes plus accrued interest and penalties re-
See important footnote on first page of this article.