Worcester Democrat and the ledger-enterprise. (Pocomoke City, Md.) 1921-1953, 1941-08-01
CONTINUED from Page 81
a PUBLIC GENERAL LAWS

and shall be punished by imprisonment
not to exceed one year or by fine not
to exceed 81 900, or both.
(3) Upon the hearing Of such action
the court may order the repayment OF
prior instruments or deposits or any
part thereof, as a condition of terminal
Ing the contract and resuming posses
sion Of the property, or may, in its
discretion, on its own motion, and shall.
except as provided in section Ii, on
application to 1t by such person In mill
tary service or some person on his
behalf, order a stay Of proceedings as
provided In this Article unless. In the
opinion Of the court, the ability Of the
defendant to comply with the terms OF
the contract Is not materially affected
make such other disposition Of the case
40 may be equitable to conserve the
interests Of all parties.
IL. u The provisions Of this section
ns p aR1 to SetS &C. e. $40 and
cured by mortgage, trust deed, or otner
security In the nature OF a mortgage
upon real or personal property owned
by a person in military service at the
commencement Of the period OF the
military service and still so owned by
him.
(2) In any proceeding commenced III
any court during the period of military
service to enforce such obligation arts
ing out of nonpayment of any sum
Hereunder due or out OF any other
breach Of the terms thereof occurring
prior to or during the period OF SUCH
service the court may, after nearing, IN
its discretion, on its own motion, and
shall, except as provided In section IL.
on application to 1t by such person 10
military service or some person on MS
behalf unless in the opinion or the
court the ability of the defendant to
comply with the terms OF the obligation
is not materially affected by reason OF
his military service
(a). stay the proceedings as provided
In this Article; or
(b) make such other disposition OF
the case as may be equitable to con-
serve the interests Of all parties.
(3) No sale under power of sale or
under judgment entered upon warrant
Of attorney to CONFESS h,5 5udiee aha, he
valid If made during the period OF mill
tary service or within three months
thereafter, unless upon an order OF SAFE
previously granted by the court ana q
return thereto made and approved by
the court.
13. No court shall stay a proceeding
to resume possession of motor vehicle.
tractor, or the accessories or eltner. or
for an order Of sale thereof, where said
motor vehicle, tractor, or accessories
are encountered by a purchase money
mortgage, conditional sales contract, or
a lease or bailment with view to pur.
chase, unless the court shall find that
Drice of said property has been paid.
but in any such proceeding the court
may, before entering an order or gudg-
ment. require the plaintiff to file a
bond, approved by the court, condl-
toned to indemnify the defendant, II Ia
military service, against any loss or
damage that he may suffer by reason or
any such judgment or order should the
judgment or order be set aside In wnole
or in part.
Taxes
IA. ~ The provisions Of this section
shall apply when any taxes or assess
ments, whether general or special, ran
ing due during the period of military
service in respect of real property
owned and occupied for dwelling, agrl
cultural, or business purposes by per
son in military service or MS depen-
dents at the commencement of his Pc
Rod of military service and still so
occupied by his dependents or employees
are not paid. 49,
(2) When any person in military
service. or any person in his behalf
shall file with the collector OF taxes
or other officer whose duty It Is TO en-
force the collection of taxes or assess
ments, an affidavit showing (a) that
tax or assessment has been assessed
upon property which is the subject OF
this section, (b) that such tax or assess
ment is unpaid, and (c) that by reason
of such military service the ability OF
such person to pay such tax or assess.
ment is materially affected, no sale or
such property shall be made to enforce
the collection of such tax or assessment
or any proceeding or action for sucb
purpose commenced, except upon leave
of court granted upon an application
made therefor by such collector or other
officer. The court thereupon may stay
such proceedings or such sale, as pro
vided in this Article, for period ex-
tending not more than six months after
the termination Of the period of military
service of such person.
hu Inx nTnnQFfV
be sold or forfeited to enforce the col
lection of such tax or assessment, such
person in military service shall nave the
right to redeem or commence an actlon
to redeem such property, at any time
not later than six months after the
termination of such service, but In no
case later than six months after the
date when this Article ceases to be In
shorten any period, now or hereafter
provided by the laws of this State for
such redemption.
a. Whenever any tax or assessment
shall not be paid when due, such tax
or assessment due and unpaid shall
bear interest until paid at the rate OF
per centum per annum, ana no otner
penalty or interest shall be incurred by
for such unpaid taxes or assessment
shall also include such interest thereon.
Is. Citizens of the United States who
serve with the forces OF any nation WIN
in the prosecution Of any war In which
the United States engages while this
Article remains in force shall be en-
titled to the relief and benefits AFFORDED
by this Article, If such service Is similar
to military service as defined In this
Article, and IL they are honorably dis
charged and resume United states
citizenship or die in the service OF the
allied forces or az result OF such
is. The collection from any person
in the military service Of any tax on the
income Of such person, whether falling
due prior to or during his period Of
military service, shall be deferred for
q period extending not more than six
months after the termination Of his
period Of military service if such per-
sons ability to pay such tax 10 mate
rally impaired by reason Of such serv-
ice. No interest on any amount Of tax.
collection Of which 10 deferred for any
period under this section, and no pen
atty for nonpayment Of such amount
during such period, shall accrue tor
such period Of deferment by reason OF
such n0npayment. The running Of any
statute OF limitations against the col
lection Of such tax by digtraint or
otherwise shall be suspended for the
period Of military service Of any indi-
vfdual the collection Of whose tax sis
deferred under this section, and for an
additional period Of nine months be.
Tinnlpg with the day following the
period Of military service.
q Administrative Remedies
IT Where In any proceeding to en-.