J. MILLARD TAWES, GOVERNOR                            167

Comptroller within the time prescribed by Section 335 of this sub-
title.

389.

The vendor or person subject to tax as provided in this sub-title
shall be entitled to apply and credit against the amount of tax payable
by him as stated in Section 388, an amount equal to [three per cent.
(3%)] two per cent (2%) of the gross tax to be remitted to the
Comptroller to cover the expense in the collection and remittance of
said tax; provided, however, that nothing contained in this section
shall apply to any vendor or person who shall fail or refuse to file
his return with the Comptroller within the time prescribed by Sec-
tions 385 and 387 of this sub-title.

Sec. 2. And be it further enacted, That this Act is hereby de-
clared to be an emergency measure and necessary for the immediate
preservation of the public health and safety, and having been passed
by a yea and nay vote supported by three-fifths of the members
elected to each of the two Houses of the General Assembly, the same
shall take effect from the date of its passage. ON APRIL 1, 1959.
IT IS THE LEGISLATIVE INTENT THAT THIS ACT THERE-
BY SHALL FIRST TAKE EFFECT AS TO TAXES WHICH ARE
COLLECTED BY THE VENDOR DURING THE CALENDAR
MONTH OF APRIL, 1959, AND WHICH ARE DUE AND PAY-
ABLE BY THE VENDOR DURING THE MONTH OF MAY, 1959.

Approved March 10, 1959

CHAPTER 146

(Senate Bill 74)

AN ACT to repeal and re-enact, with amendments, Sections 32 and
34 of Article 15 of the Code of Public Local Laws of Maryland
(1930 Edition), title "Kent County", sub-title "Audit", as said
Sections were enacted by Chapter 90 of the Acts of 1949, elim-
inating obsolete wording and correcting an error in the laws
relating to the auditing of certain offices in Kent County.

Section 1. Be it enacted by the General Assembly of Maryland,
That Sections 32 and 34 of Article 15 of the Code of Public Local
Laws of Maryland (1930 Edition), title "Kent County", sub-title
"Audit", as said Sections were enacted by Chapter 90 of the Acts
of 1949, be and they are hereby repealed and re-enacted, with
amendments, to read as follows:

32. The County Commissioners of Kent County shall, on or be-
fore January 1 each year, appoint a Certified Public Accountant to
audit the accounts, vouchers, books and papers of the Board of
County Commissioners, Treasurer, Board of School Commissioners
and Treasurer thereof, [the Trustees of the Poor] THE TRIAL
MAGISTRATE AND SUBSTITUTE MAGISTRATE, and the Sheriff

Explanation: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.