WM. PRESTON LANE, JR., GOVERNOR. 1445

SEC. 10. 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 Maryland, the same shall
take effect from the date of the passage.

Approved April 29, 1949.

CHAPTER 594
(House Bill 592)

AN ACT to repeal Section 326 of Article 81 of the Anno-
tated Code of Maryland (1947 Supplement), title "Revenue
and Taxes", sub-title "Maryland Use Tax", sub-heading "Re-
turns and Payment of Tax"; and to repeal and re-enact,
with amendments, sub-section (b) of Section 329 of Article
81 of the Annotated Code of Maryland (1947 Supplement),
title "Revenue and Taxes", sub-title "Maryland Use Tax",
sub-heading "Returns and Payment of Tax", to provide for
the recordation of liens.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 326 of Article 81 of the Annotated Code
of Maryland (1947 Supplement), title "Revenue and Taxes",
sub-title "Maryland Use Tax", sub-heading "Returns and Pay-
ment of Tax", be and the same is hereby repealed.

SEC. 2. And be it further enacted, That sub-section (b) of
Section 329 of Article 81 of the Annotated Code of Mary-
land (1947 Supplement), title "Revenue and Taxes", sub-
title "Maryland Use Tax", sub-heading "Returns and Payment
of Tax", be and the same is hereby repealed and re-enacted,
with amendments, so as to read as follows:

329.

(b) The tax, and all increases, interests and penalties
thereon shall be a lien upon the property of any person lia-
ble 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 Circuit Court
of the County in which said property is located, or if located