1156                             Laws of Maryland                       [Ch. 757

hereby repealed and re-enacted, with amendments; that new Sec-
tions 2 (22), 2 (23) and 2 (24) be and they are hereby added to
Article 81 of said Code, title "Revenue and Taxes", sub-title "Rules
of Construction", to follow immediately after Section 2 (21) thereof;
that Section 13 (a) of said Article 81, sub-title "By Whom Assess-
ment Shall Be Made", be and it is hereby repealed and re-enacted,
with amendments; that Section 29 of said Article 81, sub-title
"Notice As To Assessments", be and it is hereby repealed and re-
enacted, with amendments; that Sections 36, 37, 38, 39, 40, 41, 42,
43 and 44 of said Article 81, sub-title "Assessors and Discovery of
Taxable Property", SECTION 43 THEREOF HAVING BEEN
AMENDED BY CHAPTER 22 OF THE ACTS OF 1959, be and
they are hereby repealed and re-enacted, with amendments; that
Sections 45, 46 and 47 of said Article 81, sub-title "Record of
Assessments", be and they are hereby repealed and re-enacted,
with amendments; that Sections 224-230, inclusive, of said Article 81,
sub-title "State Tax Commission", be and they are hereby repealed,
and that new Sections 224-230, inclusive, be and they are hereby
enacted in lieu thereof, to stand in the place of the sections so
repealed and to be under the new sub-title "Maryland Tax Court" ;
that Section 231 of said Article 81, sub-title "State Tax Commis-
sion", also placing this section under the new sub-title "Maryland
Tax Court", be and it is hereby repealed and re-enacted, with amend-
ments; that new Sections 231A and 231B be and they are hereby
added to said Article 81, to follow immediately after Section 231
thereof and to be under the new sub-title "State Department of
Assessments and Taxation"; that Section 232 of said Article 81,
sub-title "State Tax Commission", SECTION 232 (3) THEREOF
HAVING BEEN AMENDED BY CHAPTER 240 (H. B. 281) OF
THE ACTS OF 1959, with said section also to be under the new
sub-title "State Department of Assessments and Taxation", be
and it is hereby repealed and re-enacted, with amendments; that
new Section 247A be and it is hereby added to said Article 81,
to follow immediately after Section 247 thereof, and to be under
the new sub-title "State Department of Assessments and Taxa-
tion"; that Section 250 of said Article 81, sub-title "Appeal Tax
Courts", be and it is hereby repealed and re-enacted, with amend-
ments; that Sections 255 and 256 of said Article 81, sub-title
"Appeals", be and they are hereby repealed and re-enacted, with
amendments; that Sections 257, 258, 259, 260 and 261 of said Article
81, sub-title "Appeals", be and they are hereby repealed, and that
new Sections 257, 258, 259, 260 and 261 be and they are hereby
enacted in lieu thereof, to stand in the place of the sections so
repealed; that a new Section 1 (i) be and it is hereby added to
Article 23 of said Code, title "Corporations", sub-title "In General",
to follow immediately after Section 1 (h) thereof; that Section 142
of Article 56 of said Code, title "Licenses", sub-title "Motor Vehicle
Fuel Tax", be and it is hereby repealed and re-enacted, with amend-
ments, and all to read as follows:

257. The Maryland Tax Court and State Department of Assess-
ments and Taxation, constituted and organized as provided by law,
shall be a separate department of the State government, and consist
of the following sub-divisions, which shall be independent of each
other: