ALBERT C. RITCHIE, GOVERNOR. 557

of penalty imposed, and all such penalties so imposed
shall be added by the Comptroller to any taxes in his hands
next due by such corporations, partnership or individuals, and
shall be collected in the same manner as the taxes themselves
are collected, and if there are no such taxes, then the said pen-
alties shall be collected by the Comptroller in the same man-
ner as taxes are collected by him; and such penalties when
collected shall be paid into the treasury of the State for gen-
eral purposes of the State.

Provided, however, that the State Tax Commission shall
have the power, on good cause shown to it, to abate or reduce
any penalties imposed as aforesaid, and in such event the Com-
mission shall forthwith notify the Comptroller of such abate-
ment or reduction, and in case of such abatements, the penal-
ties shall not be collected at all, and in case of such reductions,
only the balance of the penalties then remaining shall be col-
lected as aforesaid.

Every partnership or individual over which the said State
Tax Commission now or hereafter may have jurisdiction shall
be subject to the provisions of this section, as fully as if such
partnership or individual were a corporation.

SEC. 2. And be it further enacted, That this Act shall take
effect on and after June 1st, 1922.

Approved April 13th, 1922.

CHAPTER 243.

AN ACT to authorize and empower the County Commissioners
of Baltimore County to borrow upon the faith and credit of
said county a sum not to exceed three million ($3, 000, 000)
dollars and to issue and sell coupon bonds therefor, and to
expend out of the proceeds thereof not exceeding two mil-
lion ($2, 000, 000) dollars for the purpose of constructing
and permanently improving the public roads of said county,
and to pay out of the proceeds thereof to the County Board
of Education of Baltimore County not exceeding the sum of
one million ($1, 000, 000) dollars for the erection and equip-
ment of new public school buildings and the permanent im-
provement of old public school buildings in said county;
providing for the payment of said loan, principal and inter-
est, by the levy of taxes; providing generally for the time,