THEODORE R. McKELDIN, GOVERNOR                   263

missjoners in each county and the Department of Assessment in
Baltimore City, as to local taxes, and the Comptroller upon certifi-
cates of the county commissioners or Department of Assessment
in Baltimore City, as to State taxes, shall make all just allowances
to the respective collectors for insolvencies and removals and for
refunds of taxes made in accordance with the provisions of law.
In Baltimore and Montgomery Counties the appeal tax court of the
County and in Allegany, Cecil, Kent, Caroline, Washington, Carroll,
Anne Arundel, Calvert, Charles, St. Mary's, Talbot, Wicomico and
Worcester, Prince George's and Harford Counties the county com-
missioners, and in any incorporated town in Caroline County, the
town boards may, by an order in writing signed by a majority of
the members thereof, and approved in writing by the supervisor
of assessments of the county and by the treasurer of the county
(in Montgomery County the director of the department of finance)
respectively, decrease or abate an assessment after the date of
finality for any year, whether a protest against said assessment was
filed before the date of finality or not, in order to correct erroneous
and improper assessments and to prevent injustice, provided that
the reasons for such decrease or abatement shall be clearly set
forth in such order. [In Baltimore City the Board of Municipal and
Zoning Appeals by an order in writing signed by a majority of the
members thereof may decrease or abate an assessment after the
date of finality for any year whether or not a protest against said
assessment was filed before the date of finality in order to correct
erroneous and improper assessments and to prevent injustice, pro-
vided that the reasons for such decrease or abatement shall be
clearly set forth in the order.]

SEC. 2. And be it further enacted, That this Act shall take effect
June 1, 1955.

Approved March 29,1955.

CHAPTER 183
(Senate Bill 179)

AN ACT to repeal and re-enact, with amendments, Section 150
(h) (3) of Article 2B of the Annotated Code of Maryland (1951
Edition and 1954 Supplement), title "Alcoholic Beverages", sub-
title "County Dispensaries", providing for compensation for the
County Commissioners of Kent County while acting as the liquor
control board of said county.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 150 (h) (3) of Article 2B of the Annotated Code of
Maryland (1951 Edition and 1954 Supplement), title "Alcoholic
Beverages", sub-title "County Dispensaries", be and it is hereby
repealed and re-enacted, with amendments, to read as follows:

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.