WM. PRESTON LANE, JR., GOVERNOR. 1045

SEC. 3. And be it further enacted, That this Act is
hereby declared 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 all 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.

Approved April 16, 1947.

CHAPTER 513.

(Senate Bill 209)

AN ACT to provide for the refund of taxes paid for the
year 1947 on Class A and Class D Vehicles under the
law as it existed prior to Chapter 99 of the Acts of 1947.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That any person who shall have paid taxes for the year
1947 on any Class A or Class D motor vehicle under the
law as it existed prior to Chapter 99 of the Acts of 1947
shall be entitled to a refund of such taxes upon furnishing
the State, County or City official to whom such taxes were
paid satisfactory evidence that a registration fee for such
motor vehicle for the year 1947 has been paid to the De-
partment of Motor Vehicles under Chapter 99 of the Acts
of 1947 and the State, County or City official is hereby
directed to refund such taxes for the year 1947 to the
person who paid the same under the law as it existed prior
to Chapter 99 of the Acts of 1947. The 1947 registration
card for such motor vehicle issued by the Department of
Motor Vehicles shall constitute satisfactory evidence of
payment of the registration fee required by Chapter 99
of the Acts of 1947. If any State, County or City official
shall have paid over to any other State, County or City
official any taxes for the year 1947 on any Class A or Class
D motor vehicle refunded pursuant to this Act to the
person who paid such taxes, the State, County or City
official to whom any such payment over was made shall
repay said taxes to the State, County or City official re-
quired to refund said taxes to the taxpayer. This Act
shall not affect liability for taxes on Class A or Class D
motor vehicles for any year prior to 1947.