HARRY W. NICE, GOVERNOR. 933

Water and Sewer Bonds", so that the voters shall be able
to designate by a cross mark in the proper square or box
his or her decision for or against said question. If a major-
ity of the votes cast on said question shall be "For Water
and Sewer Bonds", then this Act shall become immediately
effective, but if a majority of the votes cast thereon shall be
"Against Water and Sewer Bonds", then this Act shall be
null and void and of no effect whatever.

Approved April 26, 1937.

CHAPTER 469.

AN ACT to repeal and re-enact, with amendments, Section 66
of Article 81 of the Annotated Code of Maryland (1935
Supplement), title "Revenue and Taxes", sub-title "Col-
lectors and Collections", Sections 152 and 153 of said
Article, under the sub-title "Refund of Taxes", and Section
188 of said Article, under the sub-title "Appeals"; changing
the law regarding refunds of State and local taxes.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 66 of Article 81 of the Annotated Code of
Maryland (1935 Supplement), title "Revenue and Taxes",
sub-title "Collectors and Collections", be, and the same is
hereby repealed and re-enacted, with amendments, to read as
follows:

66. The County Commissioners in each county and the Bu-
reau of Assessments in Baltimore City, as to local taxes, and
the Comptroller upon certificates of the County Commissioners
or Bureau of Assessments in Baltimore City, as to State taxes,
shall make all just allowances to the respective collectors for
insolvencies and removals for refunds of taxes made in accord-
ance with the provisions of law.

SEC. 2. And he it further enacted, That Sections 152 and
153 of Article 81 of the Annotated Code of Maryland (1935
Supplement), title "Revenue and Taxes", sub-title "Refund of
Taxes", be, and the same are hereby repealed and re-enacted,
with amendments, to read as follows:

152. Whenever any person shall claim to have erroneously
or mistakenly paid into the Treasury of the State more money
for taxes or other charges than was properly and legally
chargeable to or collectible from such person he may file with
the Comptroller of the State a written demand for the refund