270                               Laws of Maryland                       [Ch. 215

295. (Verification of Returns.) Every return filed by an indi-
vidual shall be signed by the taxpayer and every corporation or part-
nership return required by this sub-title shall have annexed thereto
a statement duly signed by the President, Vice-President, Secretary,
Treasurer, Assistant Secretary [or] , Assistant Treasurer, chief ac-
counting officer or any other official of the corporation duly author-
ized so to act, or a statement duly signed by a member of the part-
nership, or a statement duly signed by the receiver or trustee for a
partnership or corporation in liquidation, to the effect that the
statements contained therein are true. The Comptroller may require
a further or supplemental return under this sub-title to contain
further information and data necessary for computation of the tax
herein provided.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1957.

Approved March 18, 1957.

CHAPTER 215
(Senate Bill 348)

AN ACT to add a new Section 107A to Article 6 of the Code of
Public Local Laws of Maryland (1930 Edition), title "Caroline
County", sub-title "County Commissioners", to immediately follow
Section 107 thereof, requiring the County Commissioners of Caro-
line County to advertise for bids for all CERTAIN expenditures
over $500, $1,000, and to publicly announce the names of all bidders
and the amounts of all bids when the contract is awarded.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 107A, be and it is hereby added to Article 6 of the
Code of Public Local Laws of Maryland (1930 Edition), title "Caro-
line County", sub-title "County Commissioners", to immediately fol-
low Section 107 thereof, and to read as follows:

107A. Where money to be expended by the County Commissioners
of Caroline County for any materials, supplies, repairs, roads or
capital improvements of any sort , EXCEPT REPAIRS TO MA-
CHINERY OR MECHANICAL DEVICES, exceeds the sum of Five
Hundred ONE THOUSAND Dollars, the County Commissioners shall
advertise for bids in one TWO or more newspapers published in Caro-
line County, publication of such advertisement to appear at least two
weeks prior to the date on which the bids are to be filed. The contract
for any such materials, supplies, repairs, roads or capital improve-
ments shall be awarded to the lowest responsible bidder conforming
to specifications, with consideration being given to quantities in-
volved, time required for delivery, purpose for which required, com-
petency and responsibility of bidder, and his ability to render satis-

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.