EMERSON C. HARRINGTON, GOVERNOR. 793

SEC. 2. And be it further enacted, That this Act shall take
effect from the first day of June, 1916.

Approved April 11th, 1916.

CHAPTER 392.

AN ACT to refund to the Sherwood Distilling Company, a cor-
poration of the State of Maryland, a sum of money paid in
error to the State Treasurer.

WHEREAS heretofore, to wit, on the 18th day of August,
1914, the Sherwood Distilling Company, a corporation of the
State of Maryland, paid to N. Bosley Merryman, Collector of
State and County Taxes for Baltimore County, the sum of
$458. 50 representing County taxes $350. and State taxes of
$103. 08 for the year 1914, on a certain drying plant owned
by the said Company at Cockeysville, Maryland—assessed for
State and County Taxes at $35000;

AND WHEREAS the said drying plant was previous to the
year 1914, destroyed by fire and a new building erected in its
place, and assessed at $40000., on which assessment the said
Company paid to the said N. Bosley Merryman the sum of
$524. representing County taxes of $400. and State taxes of
$124. for the year 1914;

AND WHEREAS the assessment of $40000. on the said new
building constituted in effect a double assessment, and the
County Commissioners for Baltimore County have refunded
to the said Company the County tax erroneously collected by
the said County Treasurer for the year 1914 for the said as-
sessment of $35000. upon the building so destroyed by fire as
aforesaid:

SECTION 1. Be it enacted by the General Assembly of
Maryland, That the Comptroller be, and he is hereby, author-
ized and directed to issue his warrant upon the Treasurer, pay-
able to the Sherwood Distilling Company, a corporation of the
State of Maryland, for the sum of One Hundred and Three
Dollars and Eight Cents ($103. 08), said amount having been
paid by the said Company to the County Treasurer of Balti-
more County as State taxes erroneously assessed against it for
State purposes for the year 1914, in Baltimore County.

Approved April 11th, 1916.