1382 LAWS OF MARYLAND. [CH. 791

under oath as to all real or personal property, including bank
or building or homestead association accounts, in which his
decedent had an interest as joint tenant at the time of his.
death, so far as the same is known to the executor. If the
executor knows of no such property the report shall so state.
At the same time the executor shall report under oath to the
Department any transfers of a material part of his decedent's
property, in the nature of a final disposition or distribution
thereof, made by his decedent within two years prior to his
death, other than bona fide sales for an adequate and full con-
sideration in money or money's worth, so far as the same are
known to the executor. If the executor has no knowledge of
any such transfers the report shall so state. If any such
jointly owned property or any such transfers shall thereafter
come to the knowledge of the executor he shall immediately
report the same to the Department.

SEC. 3. And be it further enacted, That if a Department of
Revenue and Taxes should not be created at the present session
of the General Assembly of Maryland, then all powers and
duties conferred or imposed upon the said Department by this
Act shall be transferred and be conferred and imposed upon
the several Registers of Wills in this State, and wherever the
word "Department" appears in this Act, the words "Register
of Wills" shall be substituted.

SEC. 4. And be it further enacted, That all Acts or parts of
Acts, whether public general or public local, or special, incon-
sistent with the provisions of this Act be and the same are
hereby repealed.

SEC. 5. And be it further enacted, That this Act shall take
effect October 1, 1941.

Approved May 6, 1941.

CHAPTER 791.
(House Bill 664)

AN ACT to add a new section to Article 56 of the Annotated
Code of Maryland (1939 Edition), title "Licenses", sub-title
"Mode of Issuing—General Provisions", to follow immedi-
ately after Section 1 of said Article and to be known as Sec-
tion 1A, relating to applications for and the issuance of cer-
tain types of licenses; to repeal and re-enact, with amend-
ments, Section 6 of said Article, sub-title "Mode of Issuing