708 LAWS OF MARYLAND.

or from a Circuit Court to the Court of Appeals, shall stay
or in any manner affect the collection or enforcement of the
assessment or classification complained of; but upon the final
determination of any such appeal any taxes which such deter-
mination may show to have been illegally collected, shall be
to the extent of illegality forthwith refunded with interest,
and the disbursing officers of the State and of the several
counties and cities of the State are authorized and directed
forthwith to make such refunds.

SEC. 2. And be it enacted, That Section 106, 107, 108,
109, 110, 111, 112, 113, 114, 122, 123, 124 and 250 of
Article 23 of the Code of Public General Laws of Maryland
(1924), entitled "Corporations, " and Section 11 of Article
25 of the said Code of Public General Laws of Maryland,
entitled "County Commissioners, " Section 603 of Article 27
of the said Code of Public General Laws of Maryland, en-
titled "Crimes and Punishments, " Section 81 of Article 93
of said Code of Public General Laws, title "Testamentary
Law, " be and they are hereby repealed.

SEC. 3. And be it enacted, That Sections 206 to 212, in-
clusive, of Article 81 of the Code of Public General Laws
(1924), title "Revenue and Taxes, " sub-title "Taxation of
Dogs, " be and they are hereby re-enacted without change as
additional sections to Article 56 of the Code of Public Gen-
eral Laws (1924), title "Licenses, " to be known as Sections
267, 268, 269, 270, 271, 272, 273, under the sub-title "Dog
Licenses in Counties, " so as to read as follows, provided that
such re-enacted sections shall have no greater effect than if
the corresponding sections of Article 81 had not been repealed:

Dog Licenses in the Counties.

267. On or before the first day of July, 1918, and on or
before the first day of July of each year thereafter, the owner
of any dog, six months old or over, shall apply either orally
or in writing, to the County Treasurer or Clerk to the County
Commissioners in Counties having no Treasurer of the county
in which he or she resides or to a Justice of the Peace of any
district in said county for a license for each such dog owned
or kept by him, and such application shall be accompanied
by a fee of one dollar ($1. 00) for each male dog or each
spayed female dog, and a fee of two dollars for each unspayed