1382 LAWS OF MARYLAND. [CH. 778

generally and which is contained in any tax report or re-
turn or any audit thereof or the report of any investigation
made with respect thereto, filed pursuant to the tax laws
of the State, territory or United States; provided such other
State or territory or the Federal Government grants like
privileges to the taxing officials of this State, and provided,
further, that the State Tax Commission or the Comptroller
is satisfied that such information is to be used for tax
purposes only. For the purpose of this section, the Dis-
trict of Columbia and any possession of the United States
of America shall be considered a territory of the United
States, and "taxing officials" shall mean any commission,
department of revenue or taxes, comptroller or treasurer,
charged by the law of any State or territory generally with
the assessment, levying and collection of State taxes, and
the United States Treasury Department, and any collector
of Internal Revenue of the United States and collector of
United States taxes.

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

Approved May 6? 1943.

CHAPTER 778.
(Senate Bill 276)

AN. ACT to add a new section to Article 72 of the Annotated
Code of Maryland (1939 Edition), title "Oysters, " sub-
title "Reserved Areas, " said new. section to be known as
Section 164A and to follow immediately after Section
164 of said Article, authorizing the Commission of Tide-
water Fisheries to plant and transplant seed oysters
within the State of Maryland.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That la new section be and it is hereby added to
Article 72 of the Annotated Code of Maryland (1939 Edi-
tion), title "Oysters, " sub-title "Reserved Areas, " said new
section to be known as Section 164A, to follow immediately
after Section 164 of said Article, and to read as follows:

164A. The Commission of Tidewater Fisheries is au-
thorized to plant, to transplant or otherwise to utilize
within the State such seed oysters as may be produced
from time to time as the result of the planting by the Com-