WM. PRESTON LANE, JR., GOVERNOR. 1139

Chapter 2 of the Acts of the Special Session of the Gen-
eral Assembly of 1947, providing for the method of
taking appeals from determinations made by the Comp-
troller; and to add a new sub-section to Section 293 of
Article 81 of the Annotated Code of Maryland (1947
Supplement), Title "Revenue and Taxes", subtitle "Re-
tail Sales Tax Act", heading "Records, Investigations
and Hearings", to be known as sub-section (a) and to
follow immediately after Section 293, providing for the
use of factors in certain cases; and to repeal and reenact,
with amendments Section 305 of Article 81 of the Anno-
tated Code of Maryland (1947 Supplement), Title "Reve-
nue and Taxes", subtitle "Retail Sales Tax Act", heading
"Penalties", clarifying said Section as more particularly
specified therein.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That sub-section (h) of Section 261 of Article 81 of the
Annotated Code of Maryland (1947 Supplement), Title
"Revenue and Taxes", subtitle "Retail Sales Tax Act",
heading "Exemptions", be and the same is hereby repealed
and reenacted, with amendments so as to read as follows:

261. (h) Sales of livestock, poultry, seeds, feeds for
livestock and poultry, fertilizers, lime and land plaster used
for agricultural purposes; and the products of the farm,
dairy, grove or garden, except those products which are
usually sold by nurseries and horticulturists, including,
but not limited to, flowers, sod, decorative trees and shrubs.

SECTION 2. And be it further enacted, That sub-section
(b) of Section 278 of Article 81 of the Annotated Code of
Maryland (1947 Supplement), Title "Revenue and Taxes",
subtitle "Retail Sales Tax Act", heading "Returns and Pay-
ments of Tax", be and the same is hereby repealed and re-
enacted, with amendments, to read as follows:

278. (b) The tax, and all increases, interests and pen-
alties thereon shall be a lien upon the property of any per-
son liable to pay the same to the State from and after the
time when notice has been given that such tax has become
due and payable as provided herein. Notice of such lien
shall be filed by the Comptroller with the Clerk of the Cir-
cuit Court of the County in which said property is located,
or if located in Baltimore City, with the Clerk of the
Superior Court of Baltimore City. Each Clerk of Court
shall accurately and promptly record and index all such
notices of lien filed with him by the Comptroller and shall
enter such lien in the judgment docket of the Court, stating