996 LAWS OF MARYLAND. [CH. 474

the same under such regulations as it may see fit to pre-
scribe, in order to try the case upon its substantial merits
without regard to technical errors or formal inaccuracies,
it being the distinct intention of this Act that it shall be
construed liberally in favor of maintaining suits and pro-
ceedings f or the collection of taxes against delinquent tax-
payers.

SEC. 2. And be it further enacted, That all Public Local
Laws or parts of Public Local Laws inconsistent with the
provisions of this Act be and they are hereby repealed to
the extent of such inconsistency.

SEC. 3. 'And be it further enacted, That this Act is
hereby declared to be an emergency law and necessary for
the immediate preservation of the public health and safety,
and having been passed upon a yea and nay vote, supported
by three-fifths of all the members elected to each of the two
Houses of the General Assembly, the same shall take effect
from the date of its passage.

Approved May 17, 1935.

CHAPTER 474.

AN ACT to add to a new section to Article 23 of the Code
of Public General Laws of Maryland, (1929 Supplement),
entitled "Corporations, " sub-title "Building or Home-
stead Associations, " said new sections to follow imme-
diately after Section 171A, to be known as Section 171B,
limiting the manner in which unredeemed shares in
building and homestead associations may be redeemed,
and declaring the continuing existence of an emergency
in relation to the financial affairs of such building and
homestead associations.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That a new section be and the same is hereby
added to Article 23 of the Code of Public General Laws
of Maryland, entitled "Corporations, " sub-title "Building
or Homestead Associations, " said new section to follow
immediately after Section 171A, of said Article, to be
known as Section 171B, and to read as follows:

171B. No association incorporated under Sections 161
to 171, both inclusive of this Article, and no building or