436                               Laws of Maryland                       [CH. 342

payer and not attributable to the State or any department or agency
thereof. If any portion of the special taxes, fees, charges, penalties
or interest for which a refund is allowed were paid to any county or
city of this State, the [Comptroller] collecting State agency shall
charge a proportionate part of the refund and interest against such
county or city and deduct the same from subsequent payments of the
shares of such special taxes, fees, charges, penalties or interest to
such county or city. If no funds are available for the payment of such
part of such allowed claim for refund and interest as is payable by
the State, the collecting agency shall certify the same to the Comp-
troller, who shall certify the same to the Governor for inclusion in
the next budget. PROVIDED, THAT NOTHING IN THIS SECTION
SHALL APPLY TO REFUNDS OF SALES AND USE TAXES,
CIGARETTE TAXES, INCOME TAXES, MOTOR VEHICLE
FUEL TAXES, FEES AND TAXES PAYABLE TO THE DE-
PARTMENT OF MOTOR VEHICLES, FEES AND TAXES PER-
TAINING TO ALCOHOLIC BEVERAGES AND OTHER FEES
AND TAXES AS TO WHICH REFUND PROVISIONS ARE ELSE-
WHERE SPECIFICALLY PROVIDED.

219. Same—No refund until other taxes paid; report of Comp-
troller.

No such allowed claim for refund shall be paid [by the Comp-
troller] until all other State taxes, fees, or charges due by the person
entitled to such refund have been paid in full. The Comptroller shall
make a report to the General Assembly at the beginning of each
regular session thereof, of all claims for refund allowed in excess
of $1,000.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1961.

Approved April 24, 1961.

CHAPTER 342
(Senate Bill 454)

AN ACT to add eleven new sections under the new sub-heading
"Redevelopment—Urban Renewal", to the charter of the town of
Westminster as said charter is contained in Article 7 of the Code
of Public Local Laws of Maryland (1930 Edition), title "Carroll
County", sub-title "Westminster", to authorize and empower the
mayor and Common Council of Westminster to carry out urban
renewal projects, the redevelopment, rehabilitation of slum or
blighted areas, including the acquisition of property for such pur-
poses with certain provisions in regard to such acquisition by the
exercise of the power of eminent domain; declaring such activities
to constitute functions in furtherance of which the mayor and
Common Council of Westminster may exercise the power of taxa-

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.