118 LAWS OF MARYLAND. [CH. 124

mission, and from the action of the State Tax Commission may
appeal to the Courts of this State, in the same manner as ap-
peals are permitted from any other action of the State Tax
Commission under the provisions of this Article.

162D. All claims for the refund of special taxes, fees, charges,
penalties or interest which may be allowed under the pro-
visions of this sub-title shall be certified to the Comptroller,
who, if no appeal is pending, shall cause the same to be paid out
of any funds appropriated for that purpose. Interest at the
rate of six per cent, per annum shall be paid on such amounts
refunded accounting from the date the taxes, fees, charges, pen-
alties or interest so refunded were paid. If any portion of the
special taxes for which a refund is allowed were paid to any
county or city of this State, the Comptroller shall charge a pro-
portionate part of the refund and interest against such county
or city and deduct the same from subsequent payments of the
shares of such special taxes to such county or city. If no funds
are available for the payment of such part of such allowed
claim for refund and interest as is payable by the State, the
Comptroller shall certify the same to the Governor for inclu-
sion in the next budget.

SEC. 2. And be it further enacted, That this Act shall take
effect October 1, 1943.

Approved May 4, 1943.

CHAPTER 124.
(House Bill 54)

AN ACT to repeal and re-enact, with amendments, Section 24
of Article 72 of the Annotated Code of Maryland (1939
Edition), title "Oysters", sub-title "Dredging", providing
that dredging licenses shall be issued by the Commission of
Tidewater Fisheries instead of by the Comptroller.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 24 of Article 72 of the Annotated Code of
Maryland (1939 Edition), title "Oysters", sub-title "Dredg-
ing", be and it is hereby repealed and re-enacted, with amend-
ments, to read as follows:

24. The Commission of Tidewater Fisheries shall upon
application of any person who has been a resident of this
State for twelve consecutive months next preceding his