WM. PRESTON LANE, JR., GOVERNOR. 1813

for the carrying on or performance of such work are pro-
vided by the government of the United States of America, or
any agency thereof, and the said government, or any agency
thereof, shall require that such work be performed by day
labor employed by said Commission. And provided further
that nothing in this section shall be construed to prohibit
the use by the said Commission of free labor supplied by relief
or charity agencies or organization. This section shall not
apply to those counties or authorized road departments of
the several counties who, by appropriate resolution, passed
by the County Commissioners, determine to conduct construc-
tion and improvements on county roads with their own
forces, regardless of the source of funds that are to be used
to pay the cost of such construction or improvements, pro-
vided the estimated cost of any such proposed project shall
not exceed Six Thousand Five Hundred Dollars; and pro-
vided further that the said County Commissioners shall file
with the State Roads Commission within six months after the
end of each calendar year, or fiscal year if the said County
is operating on that basis, a complete report with respect to
each project constructed during said calendar year and/or
fiscal year, as the case may be, which shall include a full
audit of all accounts of said County Commissioners relating
to each said project, and an. engineering statement setting
forth separately and in detail all items of costs incurred.
This section shall not apply to those counties in which the
State Roads Commission maintains County roads when said
Commission shall determine. to construct or improve County
roads with its own forces out of County funds regardless of
the source of such funds, provided the estimated cost of any
such proposed project shall not exceed $6, 500.

SEC. 2. And be> it further enacted, That this Act shall take
effect June 1, 1949.

Approved May 6, 1949.

CHAPTER 731

(House Bill 431)

AN ACT to repeal and re-enact, with amendments, Sub-section
(c) of Section 26 of Article 81 of the Annotated Code of
Maryland (1947 Supplement), title "Revenue and Taxes",
sub-title "For What Period and As of What Date Taxes
Are Levied", to provide that in Baltimore County the date