356 LAWS OF MARYLAND. [CH. 382

principal and interest, in which case the lien of the mortgage
shall be extended for five years from and after the date of the
filing of said statement, the Clerk with whom the statement
is filed shall be entitled to the same fee as in the case of the
docketing and entry of a chattel mortgage, and he shall like-
wise enter it in the "Credit Lien Book. "

SEC. 2. And be it further enacted, That Section 63 of said
Article 21 be and it is hereby repealed.

SEC. 3. And be it further enacted, That this Act shall take
effect June 1, 1945.

Approved March 29, 1945.

CHAPTER 382.
(Senate Bill 75)

AN ACT to repeal and re-enact, with amendments, Sub-section
(5) of Section 257B of Article 81 of the Annotated Code of
Maryland (1943 Supplement), title "Revenue and Taxes",
sub-title "Income Tax", authorizing the giving of notice of
lien on wages or salary by personal service by the Comp-
troller or his duly authorized representative.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Sub-section (5) of Section 257B of Article 81 of the
Annotated Code of Maryland (1943 Supplement), title "Reve-
nue and Taxes", sub-title "Income Tax", be and it is hereby
repealed and re-enacted, with amendments, to read as follows:

257B. (5) The lien of the State for income tax due and
unpaid, and for interest, penalty, delinquent fee and cost, as
by law provided, shall extend to and cover all salary, wages,
hire, remuneration and compensation for personal services of
every kind, due and owing at the time such lien accrues, and
which shall become due thereafter, as long as said lien is not
fully satisfied and discharged. The Comptroller shall promptly
give notice of such lien, and the amount thereof, to any em-
ployer of any delinquent taxpayer by registered mail with
return receipt provided for or by personal service upon such
employer by the Comptroller or his duly authorized representa-
tive, which personal service for the purpose hereof shall be
sufficient for all purposes hereof if said lien be personally served
upon a duly authorized officer, representative or agent of the
employer or any agent or representative in charge of the pay-