HARRY W. NICE, GOVERNOR. 943

levied, secondly, the expenditures therefrom in full detail with
clear and complete explanation of the emergency or emergen-
cies requiring said expenditures, and thirdly, the unex-
pended balance on hand at the end of said fiscal year, to
which statement the said County Commissioners shall sign
their signatures to be attested by their clerk, and they shall
further make affidavit that said statement is a true and accu-
rate account as therein set forth, and they shall publish said
statement, thus prepared, signed, attested and sworn to, at
least three times, during the month of January following the
close of said fiscal year, in one daily newspaper published in
Frederick County.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1937.

Approved May 18, 1937.

CHAPTER 475.

AN ACT to repeal and re-enact with amendments Section 39
of Article 20 of the Code of Public Local Laws of Maryland
(1930 Edition), title "Somerset County", sub-title "County
Commissioners", to require the payment of taxes on real
estate in Somerset County before permitting any deed for
conveyance thereof to be recorded.

SECTION 1. Be it enacted 'by the General Assembly of Mary-
land, That Section 39 of Article 20 of the Code of Public Local
Laws of Maryland (1930 Edition), title "Somerset County",
sub-title "County Commissioners", be and it is hereby repealed
and re-enacted with amendments to read as follows:

39. No deed for the conveyance of real estate in
Somerset County shall be received for record by the Clerk of
the Circuit Court thereof unless and until all public taxes,
assessments and charges due on said property for the current
year and all prior years shall have been paid to the Treasurer
of the County and Collector of State and County Taxes for
said County and Collector of city taxes, if located in a city or
town, who shall endorse the fact of the payment of such taxes
on the deed, and the person offering said deed for record shall
have submitted the same, bearing such endorsement, to
the Clerk to the County Commissioners of said county, who
shall thereupon make transfer on the county assessment books
of the said property to the name of the new owner or owners