94 LAWS OF MARYLAND. [CH. 119

to have acted within the scope of his authority. If a copy
purports to have been certified by a person authorized by
law to certify the same, such certified copy shall be prima
facie evidence of his authority so to certify.

SEC. 2. And be it further enacted, That this Act is
hereby declared to be an emergency law and necessary for
the immediate preservation of the public health and safety,
and being passed upon a yea and nay vote, supported by
three-fifths of all the members elected to each of the two
houses of the General Assembly, the same shall take effect
from the date of its passage.

Approved February 28, 1945.

CHAPTER 119.
(Senate Bill 3)

AN ACT to add a new sub-section to Section 234 of Article 81
of the Annotated Code of Maryland (1943 Supplement), title
"Revenue and Taxes", sub-title "Income Tax", said new sub-
section to be known as Sub-section (d) and to follow imme-
diately after Sub-section (c) of said Section 234, providing
that the executor, administrator or personal representative
of a deceased person shall file the final return of the de-
cedent.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That a new sub-section be and it is hereby added to
Section 234 of Article 81 of the Annotated Code of Maryland
(1943 Supplement), title "Revenue and Taxes", sub-title "In-
come Tax", said new sub-section to be known as Sub-section
(d), to follow immediately after Sub-section (c) of said Sec-
tion 234, and to read as follows:

234. (d) In the event of the death of a taxpayer, a final
return shall be filed by the executor, administrator, or per-
sonal representative of his or her estate.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1945.

Approved February 28, 1945.