HARRY W. NICE, GOVERNOR. 363

of the Treasury twenty days or more before the entry of such
decree.

(b) No articles of dissolution of any corporation of this
State shall be received for record by the State Tax Commission
unless such articles of dissolution specifically state that notice
that dissolution of such corporation had been authorized had
been mailed by registered mail to the Comptroller of the
Treasury twenty days or more before such receipt for record.

(c) Whenever a corporation of this State is dissolved in any
manner whatsoever it shall be the duty of the receiver, trustee
or other person winding up its affairs to pay or provide for
the payment of all State and local taxes payable by such cor-
poration (other than taxes on real estate), whether or not
such taxes are in arrears, before paying or providing for the
payment of any other debts of such corporation or making or
providing for any other payment from or distribution of its
assets, except for necessary expenses of winding up.

SEC. 2. And be it further enacted, That this Act is hereby
declared to be an emergency law and necessary for the imme-
diate preservation of the public safety, and, being passed upon
a yea and nay vote, supported by three-fifths of all members
elected to each of the two Houses of the General Assembly,
the same shall take effect from the date of its passage.

Approved May 18, 1937.

CHAPTER 199.

AN ACT to repeal and re-enact with amendments Sections 97,
100, 102, 106, 107, 108 and 115 of Article 12 of the Code of
Public Local Laws of Maryland (1930 Edition), title "Gar-
rett County", sub-title "County Treasurer", relating to the
bond of the Treasurer of Garrett County and security for
deposits in bank, providing for the removal of said Treasurer
for failure to collect taxes as required by law and making
the calendar year the fiscal year for said county.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Sections 97, 100, 102, 106, 107, 108 and 115 of
Article 12 of the Code of Public Local Laws of Maryland (1930
Edition), title "Garrett County", sub-title "County Treasurer",
be and they are hereby repealed and re-enacted with amend-
ments to read as follows:

97. The legal voters of said Garrett County, shall on the
Tuesday after the first Monday in November, nineteen hundred