WM. PRESTON LANE, JR., GOVERNOR. 211

"Washington County", sub-title "Hagerstown", said new
section to be known as Section 326A and to follow immedi-
ately after Section 326 of said Article, relating to the pow-
ers of the Mayor and Council of Hagerstown.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That a new section be and it is hereby added to Ar-
ticle 22 of the Code of Public Local Laws of Maryland (1930
Edition), title "Washington County", sub-title "Hagerstown",
said new section to be known as Section 326A, to follow imme-
diately after Section 326 of said Article, and to read as fol-
lows:

326A. The Mayor and Council shall also have power to
license, regulate, tax or suppress pawnbrokers or dealers in
second-hand goods, wares or merchandise.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1947.

Approved March 15,1947.

CHAPTER 145.
(Senate Bill 17)

AN ACT to repeal and re-enact, with amendments, Sections
244 and 246 of Article 81 of the Annotated Code of Mary-
land (1939 Edition), title "Revenue and Taxes", sub-title
"Income Tax", to transfer the last paragraph in Section
246 to Section 244 for purposes of subject matter and
clarification.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Sections 244 and 246 of Article 81 of the Anno-
tated Code of Maryland (1939 Edition), title "Revenue and
Taxes", sub-title "Income Tax", be and they are hereby re-
pealed and re-enacted, with amendments, to read as follows:

244. (Comptroller to Administer.) The Comptroller is
hereby authorized and required to administer the provisions
of this sub-title. For this purpose he shall have power and
it shall be his duty to promulgate such rules and regulations
and to prescribe such forms as may be necessary for the
enforcement of this sub-title. He shall prescribe forms simi-
lar to those utilized by the Federal Government except to
the extent required by differences between this sub-title and
its application and the Federal Act and its application. He