420 LAWS OF MARYLAND. [CH. 226

due and payable as above that remain unpaid after March
first, or thirty days after a company shall have voluntarily
retired from this State subsequently to March first of any
year, or six months after the date any company is taken over
for liquidation or rehabilitation, shall be subject to a penalty
of five per cent, and interest at the rate of one per cent, per
month from January first, except that interest shall be com-
puted from the date of retiring in the case of any company
voluntarily or involuntarily retiring from this State. The
Insurance Commissioner, in computing taxes upon premiums
written in this State by insurance companies shall allow credit
for return premiums on cancelled policies and for premiums on
reinsurance effected in companies authorized to do business in
this State.

SEC. 4. And be it further enacted. That this Act shall take
effect June 1, 1937.

Approved May 18, 1937.

CHAPTER 226.

AN ACT to repeal and re-enact, with amendments, Sections
4 and 7 of Article 78 of the Annotated Code of Maryland
(1924 Edition), title "Purchasing Bureau", regulating the
procedure to be followed by contractors, sellers, the Pur-
chasing Bureau and the Using Authorities of the State, in
connection with the purchase and delivery of materials, sup-
plies and merchandise for the Using Authorities of the State,
changing the character of information to be included by the
Bureau in its annual report, and the distribution thereof,
and setting forth method for the rendition of invoices.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Sections 4 and 7 of Article 78 of the Annotated
Code of Maryland (1924 Edition), title "Purchasing Bureau",
be, and the same are hereby repealed and re-enacted, with
amendments, to read as follows:

4. Invoices of all materials, supplies, merchandise and arti-
cles of every description shall be furnished in triplicate by
the contractors and sellers at the time of deliveries, all of
which shall be transmitted to the using authority to which the
articles are sent. As soon as the articles have been received by
the using authorities, and found to correspond with the in-
voices therefor and the samples, if any, by which they were