ALBERT C. RITCHIE, GOVERNOR.                  687

in Baltimore City, by or on behalf of any person who under
existing law applying to guardians is entitled to priority of
appointment. Provided, however, that the Orphans7 Court of
the several counties and of Baltimore City shall have concurrent
jurisdiction with the Circuit Court as to the appointment of
guardians of minor wards. If there be no person so entitled or
if the person so entitled shall neglect or refuse to file such a peti-
tion within thirty days after mailing of notice by the Bureau to
the last known address of such person indicating the necessity
for the same, a petition for such appointment may be filed in any
court of competent jurisdiction by or on behalf of any respon-
sible person residing in this State.

The petition for appointment shall set forth the name, age,
place of residence of the ward, the names and places of resi-
dence of the nearest relative, if known, and the fact that such
ward is entitled to receive moneys payable by or through the
Bureau and shall set forth the amount of moneys then due and
the amount of probable future payments.

The petition shall also set forth the name and address of the
person or institution, if any, having actual custody of the ward.

In the case of a mentally incompetent ward, the petition
shall show that such a ward has been rated incompetent on ex-
amination by the Bureau in accordance with the laws and regu-
lations governing the Bureau.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1931.

Approved April 17, 1931.

CHAPTER 257.

AN ACT to repeal and re-enact, with amendments, Section
21 of Article 81 of the 1929 Supplement to the Annotated
Code of the Public General Laws of Maryland, entitled
"Revenue and Taxes, " fixing the date of maturity of taxes
on distilled spirits, and regulating the payment of interest
and penalties upon such taxes in arrears.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 21 of Article 81 of the 1929 Supple-
ment to the Annotated Code of the Public General Laws of
Maryland, entitled "Revenue and Taxes, " be, and the same is
hereby repealed and re-enacted, with amendments, so as to read
as follows:

21. The State Tax Commission upon receiving said report
shall, within thirty days thereafter, due notice of the time and