HARRY W. NICE, GOVERNOR. 55

lection of income taxes for such period of such taxable year
as such corporation may have had an income in this State.
In any such case the Comptroller may require the filing of a
return for such period within sixty days after the expiration
thereof.

251. The wilful refusal on the part of any taxpayer to
make a return as required by the provisions of this sub-title
shall be a misdemeanor, subject to a fine of five hundred
dollars ($500) or imprisonment for six months, or both, in
the discretion of the Court.

SEC. 9. And be it further enacted, That Section 40A of
Article 19 of the Annotated Code of Maryland (1924 Edi-
tion), title "Comptroller", as said section was enacted by
Chapter 10 of the Acts of the Special Session of 1936, and
Chapter 191 of the Acts of 1937 be and it is hereby repealed
and re-enacted, with amendments, to read as follows:

40A. The Comptroller shall pay into a special account in
the general Treasury known as the "State Fund for Aid to the
Needy", all taxes collected and received by him under the pro-
visions of this Act, together with all sums directed to be paid
into said Fund by Chapter 10 of the Acts of the Special Session
of 1936, or by any other provision of law. The Comptroller
shall first pay out of any monies in said account any sums
authorized to be paid by Chapter 191 of the Acts of 1937, but
disbursements to Baltimore City and the various Counties in
the proportions and percentages specified in sub-section (f)
of said Act, shall be limited to the sum of $350, 000, which sum
shall be disbursed on June 1st, 1937. Disbursements of any
surplus remaining in said account after the foregoing dis-
bursements, and any sums paid into said fund under the
provisions of this Act, or any other provision of law, shall
be made upon warrant of the Comptroller for the following
purposes:

(a) to pay the salaries of such additional employees as the
Comptroller shall find necessary to administer and collect
said taxes, and all other expenses incidental thereto. The
Comptroller is hereby authorized to employ such assistants as
he deems necessary, at such compensation as he may deter-
mine, subject to the approval of the Board of Public Works.
All such employees shall be subject to removal by the Comp-
troller at any time for any cause he may deem sufficient.

(b) after the payment of salaries and expenses, as herein-
above provided, the Comptroller shall set aside such sums as
may be necessary for the payment of refunds.