Theodore R. McKeldin, Governor      245

alter or reverse the order from which said appeal is taken
as the substantial merits of the cause and the ends of
justice may require.

Sec. 3. And be it further enacted, That this Act shall
take effect on June 1, 1952.

Approved March 28, 1952.

CHAPTER 28
(Senate Bill 35)

AN ACT to repeal and re-enact, with amendments, Section
248

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306 OF ARTICLE 81 OF THE ANNOTATED CODE
OF MARYLAND (1951 EDITION—HAVING BEEN
SECTION 248 IN THE 1939 EDITION, AS
AMENDED), TITLE "REVENUE AND TAXES,"
SUB-TITLE "INCOME TAX," RELATING TO RE-
FUNDS OF THE STATE INCOME TAX.

SECTION 1. Beit enacted by the General Assembly of Maryland,
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THAT 306 OF ARTICLE 81 OF THE ANNOTATED
CODE OF MARYLAND (1951 EDITION—HAVING
BEEN SECTION 248 IN THE 1939 EDITION, AS
AMENDED), TITLE "REVENUE AND TAXES," SUB-
TITLE "INCOME TAX," BE AND IT IS HEREBY RE-
PEALED AND RE-ENACTED, WITH AMENDMENTS,
TO READ AS FOLLOWS:

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306. REFUNDS. In the event any person pays

Explanation: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.