WM. PRESTON LANE, JR., GOVERNOR. 1145

satisfy this State's claim for income tax payable by an
individual not a resident of this State, he may, by rules and
regulations, require any persons subject to the jurisdiction
of this State to withhold and pay to the Comptroller not in
excess of six per cent. (6%) of all income payable by such
persons to an individual not a resident of this State.

The Comptroller is hereby authorized and empowered
to collect, in any manner prescribed by this sub-title or in
any manner prescribed by law for the collection of taxes
due the State of Maryland, any tax required to be withheld
pursuant hereto from any person upon failure of any such
person to pay to the Comptroller, at the time prescribed,
any tax withheld.

After such non-resident individual shall have filed all
returns required of him by this sub-title, and the same
shall have been audited, the Comptroller shall refund any
overpayment with interest at six percent. (6%) per an-
num from the date received.

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

Approved April 29, 1949.

CHAPTER 468

(Senate Bill 376)

AN ACT to repeal and re-enact, with amendments, Section
1 of Article 67 of the Annotated Code of Maryland
(1939 Edition), title "Negligence Causing Death", and
to repeal and re-enact, with amendments, Section 109
of Article 93 of the said Code, title "Testamentary
Law", sub-title "Debts", extending the time in which
certain suits may be brought against an executor or
administrator where there is a delay in the appoint-
ment or qualification of the executor or administrator.

. SECTION 1. Be it enacted by the General Assembly of Maryland
That Section 1 of Article 67 of the Annotated Code of
Maryland (1939 Edition), title "Negligence Causing
Death", and Section 109 of Article 93 of said Code, title