576 LAWS OF MARYLAND. [CH. 484

162. Whenever any person shall claim to have erroneously
or mistakenly paid to the County Commissioners of any county,
or to the Collector for such county, or to the Mayor and City
Council of Baltimore, or the collector for Baltimore City, more
money for ordinary county or city taxes than was properly
and legally chargeable to or collectible from such person, he
may file with the collector in any county or the Appeal Tax
Court in Baltimore City a written application for the refund
thereof, and if approved by such collector, or the said Appeal
Tax Court the said County Commissioners or the Mayor and
City Council of Baltimore shall levy and pay to such person
any money that was so paid. No refund shall be made or
approved in any case where it appears that the assessment
upon which such taxes were levied and collected has become
final and has not been modified on appeal as provided in this
Article, and the only basis for the refund is a claim that such
assessment was erroneous or excessive. Such claim for refund
shall be in such form, verified in such manner, contain such
information and be supported by such documents as may be
prescribed by regulations of the County Commissioners or
ordinance of the Mayor and City Council of Baltimore and
shall be filed within three years from the date of the payments
of the ordinary taxes for which refund is requested.

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

Approved May 4, 1943.

CHAPTER 484.
(House Bill 121)

AN ACT to add a new section to Article 81 of the Annotated
Code of Maryland (1939 Edition), title "Revenue and Taxes",
sub-title "What Shall Be Taxed and Where", said new sec-
tion to be known as Section 8(e) and to follow immediately
after Section 8(b) of said Article, fixing the situs of shares
of stock taxable under the provisions of said Article, held in
trust for residents of Maryland.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That a new section be and it is hereby added to Section 8
of Article 81 of the Annotated Code of Maryland (1939 Edi-
tion), title "Revenue and Taxes", sub-title "What Shall Be
Taxed and Where", said new section to be known as Section
8(c), to follow immediately after Section 8(b) of said Article,
and to read as follows: