HERBERT R. O'CONOR/GOVERNOR. 1275

erty subject to assessment and taxation and avoiding conflict
and duplication of taxation of the same property.

(12) To confer with the Governor, Comptroller, and Treas-
urer of this State as to the administration of the tax laws,
and to report biennially to the General Assembly its proceed-
ings with recommendations for legislation.

(13) To participate in any proceeding in court wherein any
assessment or taxation question is involved.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1941.

Approved May 29, 1941.

CHAPTER 730.
(House Bill 578)

AN ACT to repeal and re-enact, with amendments, Section 18
of Article 53 of the Annotated Code of Maryland (1939 Edi-
tion), title "Landlord and Tenant", sub-title "Distress for
Rent", providing for exemption of ranges, space heaters and
water heaters from distress for rent when not the property
of the tenant and when plainly marked or tagged.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 18 of Article 53 of the Annotated Code of
Maryland (1939 Edition), title "Landlord and Tenant", sub-
title "Distress for Rent", be and it is hereby repealed and re-
enacted to read as follows:

18. The following property shall be exempt from distress
for rent when not the property of the tenant: Every horse, car-
riage and harness, whip and robe, saddle and bridle, or motor
vehicle and appurtenances, in any livery stable or garage or in
any other place, outhouse or barn of the tenant; and all property
of any boarder or sojourner at any hotel, tavern, public or pri-
vate boarding house; and any vehicle or other personal prop-
erty in any shop for repair. The following property shall be
exempt from distress for rent when not the property of the
tenant and which is plainly marked or tagged, stating the name
of the owner of said articles; every spinning wheel, loom, sew-
ing machine, typewriter, stove, cash register, piano, organ or
other musical instrument, radio receiving sets, telephone instru-
ments, telephone booths and other telephone equipment, ice bev-
erage chests, ice water coolers, ice refrigerators and ice display