HERBERT R. O'CONOR, GOVERNOR. 865

war may find it impossible or impracticable to file returns,
make payments, file appeals or claims for refund, or perform
any other acts in connection with income tax liability, post-
poning the time for performance of any such acts. Said regu-
lations shall conform, as nearly as may be deemed proper, to
the Federal law and regulations under the Revenue Act of
1942.

SEC. 3. And be it further enacted, That this Act shall take
effect January 1, 1944.

Approved May 6, 1943.

CHAPTER 660.
(House Bill 753)

AN ACT to repeal and re-enact, with amendments, Section
238 of Article 93 of the Annotated Code of Maryland (1939
Edition), title "Testamentary Law", sub-title "Orphans'
Courts", as said section was amended by Chapter 653 of
the Acts of 1941, increasing the compensation of the judges
of the Orphans' Court for Wicomico County, and eliminat-
ing the provision as to repealing local laws, inconsistent
therewith.

SECTION 1. Be it enacted 'by the General Assembly of Mary*
land, That Section 238 of Article 93 of the Annotated Code of
Maryland (1939 Edition), title "Testamentary Law", sub-
title "Orphans' Courts", as said section was. amended by
Chapter 653 of the Acts of 1941, be and it is hereby repealed
and re-enacted, with amendments, to read as follows:

238. The judges of the Orphans' Court of the several coun-
ties shall receive the sum of Four Dollars for every day's at*
tendance upon the session of said court, to be paid at least as
often as at the end of each and every quarter after the qualifi-
cation of said judges by the counties, provided that St. Mary's
and Montgomery Counties be exempt from the provisions of
this section. Each of the Judges of the Orphans7 Court for
Wicomico County shall receive the sum of Six Dollars ($6. 00)
for every day's attendance upon the sessions of said Court.
Each of the judges of the Orphans' Court shall receive Fifteen
Dollars for every day's attendance upon the sessions of said
Orphans' Court for Montgomery County, not to exceed Eigh-
teen Hundred Dollars in any twelve-month period, to be paid
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