WM. PRESTON LANE, JR., GOVERNOR. 9

the Comptroller are dissatisfied with the determination of
the Circuit Courts for the Counties or the Baltimore City
Court, as the case may be, they or either of them may within
thirty (30) days from the final order entered by such Court
appeal to the Court of Appeals of Maryland, and the Court
of Appeals shall immediately hear and determine such ap-
peal.

SEC. 5. And be it further enacted, That if any section,
sub-section, sentence, clause or other provision of this Act
or the application thereof to any person or circumstance
is held invalid or unconstitutional, such invalidity or uncon-
stitutionality shall not affect the remaining provisions of
this Act and the application of such provisions to other per-
sons or circumstances.

SEC. 6. And be it further enacted, That this Act is hereby
declared to be an emergency law, and necessary for the im-
mediate preservation of the public health and safety, and
being passed by a yea and nay vote, supported by three-fifths
of all the members elected to each of the two Houses of the
General Assembly of Maryland, the same shall take effect
from the date of its passage.

Approved November 10, 1947.

CHAPTER 3.
(Senate Bill 3)

AN ACT to repeal and re-enact, with amendments, Sub-section
(h) of Section 308 of Article 81 of the Annotated Code of
Maryland (1939 Edition), title "Revenue and Taxes", sub-
title "Maryland Use Tax", as said sub-section was enacted
by Chapter 681 of the Acts of 1947, and to repeal and re-
enact, with amendments, Sub-section (a) of Section 309 of
Article 81 of the Annotated Code of Maryland (1939 Edi-
tion), title "Revenue and Taxes", sub-title "Maryland Use
Tax", sub-heading "Imposition of Tax", as said sub-section
was enacted by Chapter G81 of the Acts of 1947.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Sub-section (h) of Section 308 of Article 81 of the
Annotated Code of Maryland (1939 Edition), title "Revenue
and Taxes", sub-title "Maryland Use Tax", and Sub-section
(a) of Section 309 of Article 81 of the Annotated Code of
Maryland (1939 Edition), title "Revenue and Taxes", sub-title
"Maryland Use Tax", sub-heading "Imposition of Tax", as
said sub-sections were enacted by Chapter G81 of the Acts of