Section 13
SEC. 13. Section sixty-five of said Act is hereby further amended by adding a new subsection to be designated (d) and to read as follows: "(d) The cart and sledge tax imposed by subsection (j) of section forty-three hereof shall he due and payable in one annual payment on or before, the tenth day of January of each year for that calendar year: Provided, That new carts or sledges which shall be acquired during the calendar year shall be liable for the whole year's tax, but shall be exempt from the payment of the delinquent penalty for that year: And provided, further, That the proportionate part of the tax for the period from June first to December thirty-first, nineteen hundred and eight, shall be paid in one installment, and if paid during the first ten days in June be penalty shall attach."