1374 LAWS OF MARYLAND. [CH. 783-

real estate, such excess shall be paid upon the distribution of
the proceeds of the sale thereof; but in the event the tax
payable on the portion of the proceeds of the sale of said
real estate distributable as hereinabove mentioned, should be
less than the tax already paid on the appraised value of said
real estate, the difference shall be refunded, without interest,
by the Comptroller, upon a claim for such refund being prop-
erly made and presented to him.

SEC. 4. And be it further enacted, That this Act shall take
effect June 1, 1941, and shall be applicable with respect to
the estates of all decedents dying after May 31, 1941,

Approved May 6, 1941.

CHAPTER 783.
(House Bill 479)

AN ACT to add two new sections to Article 16 of the Code of
Public Local Laws of Montgomery County (1939 Edition )>
being Article 16 of the Code of Public Local Laws of Mary-
land (1930 Edition), title "Montgomery County'", sub-title
"Fire Companies", said new sections to be known as Sec-
tions 332A and 332B, respectively, and to follow imme-
diately after Section 332 of said Article, relating to the
organization of fire companies and rescue squads, and pro-
viding for the primary responsibility of fire companies in
Bethesda.

SECTION 1. Be it enacted by the General Assembly of Mary-
land y That two new sections be and they are hereby added to
Article 16 of the Code of Public Local Laws of Montgomery
County (1939 Edition), being Article 16 of the Code of Public
Local Laws of Maryland (1930 Edition), title "Montgomery
County", sub-title aFire Companies", said new sections to be
known as Sections 332A and 832B, respectively, to follow im-
mediately after Section 332 of said Article, and to read as
follows:

332A. From and after the effective date of this Act no
fire company, fire department or fire rescue squad, volunteer
or otherwise, shall be organized in Montgomery County, unless
such fire company, fire department or fire rescue squad shall
first apply to and receive the approval of the Board of County
Commissioners for such organization.