HERBERT R. O'CONOR, GOVERNOR. 767

Issuing—General Provisions", be and it is hereby repealed
and re-enacted, with amendments to read as follows:

1. All licenses for selling goods and chattels shall be
granted by the Clerks of the Circuit Courts for the Counties
and the Clerk of the Court of Common Pleas in the City of
Baltimore, except where a different mode is especially pro-
vided, but they are hereby expressly forbidden to date any
such license other than the first day of May in each and every
year, except when the trader engages in business in any other
month subsequent to May first, when such license shall be
issued from such month and a ratable sum shall be charged
therefor. All licenses granted or issued by said Clerks shall
expire the first day of May next thereafter, except licenses
for fisheries and horse-racing. No license for selling goods
and chattels shall be issued by the Clerk of the Circuit Court
of Anne Arundel County, unless there shall be presented to
said Clerk at the time said license is applied for, a receipt or
certificate from the Treasurer of Anne Arundel County, show-
ing that there are no unpaid taxes due to Anne Arundel
County and to the State of Maryland, on the merchandise,
fixtures and stock in trade for the business for which said
license is applied for, for the calendar year next preceding the
year in which said license is applied for.

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

Approved May 4, 1943.

CHAPTER 605.
(House Bill 653)

AN ACT to add a new section to Article 81 of the Annotated
Code of Maryland (1939 Edition), title "Revenue and Taxes"
sub-title "Income Tax", said new section to be known as
Section 246A and to follow immediately after Section 246,
providing for extensions of time for filing returns and pay-
ing taxes required under this sub-title in the case of per-
sons in the armed services or whose duties require their
presence with the armed services.

(Vetoed. )