J. MILLARD TAWES, GOVERNOR 167

agreements with the appropriate educational authority of other states
in order to provide for reciprocity in the certification of teachers. The
State Superintendent of Schools may, also, subject to the rules and
regulations of the State Board of Education, accept for certification
purposes the accreditation of a program for teacher preparation
where such accreditation is granted by a recognized national ac-
crediting agency and the institution preparing such teachers is located
within a state other than Maryland.

SEC. 2, And be it further enacted, That this Act shall take effect
June 1, 1960.

Approved March 23, 1960.

CHAPTER 54
(House Bill 113)

AN ACT to repeal and re-enact, with amendments, sub-section (5)
of Section 322 of Article 81 of the Annotated Code of Maryland
(1957 Edition), title "Revenue and Taxes", sub-title "Income
Tax", to provide for the personal liability of any paymaster, as
therein defined, who after having been personally served with a
notice of lien for delinquent income tax of an employee pays
any compensation to such employee, except as therein permitted,
prior to the satisfaction or release of such lien, and concerning
matters related thereto.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That sub-section (5) of Section 322 of Article 81 of the Annotated
Code of Maryland (1957 Edition), title "Revenue and Taxes", sub-
title "Income Tax", be and the same is hereby repealed and re-
enacted, with amendments, to read as follows:

322.

(5) LIEN FOR SALARY, WAGES, ETC. —The lien of the
State for income tax due and unpaid, and for interest, penalty,
delinquent fee and costs, as by law provided, shall extend to and
cover all salary, wages, hire, remuneration and compensation for
personal services of every kind, due and owing at the time such
lien accrues, and which shall become due thereafter, as long as said
lien is not fully satisfied and discharged. The Comptroller shall
promptly give notice of such lien, and the amount thereof, to any
employer of any delinquent taxpayer by registered mail with return
receipt provided for or by personal service upon such employer by
the Comptroller or his duly authorized representative, which per-
sonal service for the purposes hereof shall be sufficient for all pur-
poses hereof if said lien be personally served upon a duly author-
ized officer, representative or agent of the employer or any agent
or representative in charge of the payroll accounts or records of
an employer. No employer, after receiving notice of lien, as herein

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.