724 LAWS OF MARYLAND. [Cn. 423

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That a new section to be known as Section 11-A be added
to Article 81 of the Annotated Code of Public General Laws,
title "Revenue and Taxes," sub-title "Mode of Valuation
and Assessment," the same to read as follows:

11-A. Every automobile dealer in this State shall within
ten days after the expiration of the quarters ending respect-
ively on the last day of March, June, September and Decem-
ber in each year transmit -to the County Commissioners of the
county in which such dealer has his principal place of busi-
ness where such is in one of the counties of this State, and to
the Appeal Tax Court of Baltimore, where such principal place
of business is in Baltimore City, a full and complete list of
all motor vehicles, including motor trucks, sold by such dealer
within the preceding quarter, together with the name and ad-
dress of the vendee in all instances and the price for which
such motor vehicle was sold, in the case of a sale, or the
amount at which it was valued in the case of an exchange.
Any automobile dealer failing to perform the duties imposed
by this section shall be guilty of a misdemeanor and shall be
liable to indictment and on conviction shall be fined not ex-
ceeding one hundred dollars ($100.00).

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1920.

Approved April 9, 1920.

CHAPTER 423.

AN ACT to correct a clerical error or misprint in Chapter
283 of the Laws of 1894 of the State of Maryland, entitled
"An Act to repeal Chapter 421 of the Laws of 1892, and
Sections 40, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 51, 52,
53, and 54, of Article 7 of the Code of Public Local Laws,
title "Carroll County," sub-title "Harnstead," and to
re-enact said sections with amendments and to add addi-
tional sections thereto," by amending said Act so that
wherever the incorrect spelling "Hamstead" is found in
said Act the word "Hampstead" shall be understood to
be meant; and to repeal and re-enact, with amendments,
Sections 40, 54-A and 54-D of the said Chapter 283 of the
Laws of 1894, and to add additional sections to Article