608 LAWS OF MARYLAND. [CH. 383

timore City shall be paid over and distributed by the Comp-
troller to the Mayor and City Council of Baltimore and one-
fourth (1/4) of the taxes collected under this sub-title from
individual residents of the various counties of the State shall
be paid over and distributed by the Comptroller to the County
Commissioners of the respective counties in which such tax-
payers reside; but in the case of a taxpayer residing in an in-
corporated city, town or village of any county, one-fourth (*4)
of the tax collected from such taxpayer shall be equally di-
vided between the incorporated city, town or village, and the
county in which such taxpayer resides. For the purposes of
this section, the special taxing areas in Montgomery County
corresponding to incorporated towns or villages shall be
treated as incorporated towns.

Every individual resident of Maryland making an income
tax return under this sub-title shall be required to state on
the tax return form furnished by the Comptroller the name
of the County and the name of the incorporated city, town or
village in which he resides.

The remainder of the taxes collected shall be paid into the
general treasury of the State and distributed therefrom in
the manner and for the purposes set forth in the Budget.

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

Approved April 28, 1941.

CHAPTER 383.
(House Bill 674)

AN ACT to repeal and re-enact, with amendments, Section
290 of the Code of Public Local Laws of Montgomery County
(1939 Edition), being Article 16 of the Code of Public
Local Laws of Maryland, title "Montgomery County", sub-
title "Dogs", relating to the payment of claims for destruc-
tion of or injury to domestic fowls or animals by the Board
of County Commissioners of Montgomery County.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 290 of the Code of Public Local Laws of
Montgomery County (1939 Edition), being Article 16 of the
Code of Public Local Laws of Maryland, title "Montgomery
County", sub-title "Dogs", be and it is hereby repealed and
re-enacted with amendments to read as follows:

290. When any resident of Montgomery County shall have
any domestic fowls or animals belonging to him destroyed or