358                             LAWS OF MARYLAND                      [CH. 197

Any commissioner may be removed from office by the Governor
upon charges and after a hearing, but opportunity to be heard shall
be given.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1963.

Approved March 29, 1963.

CHAPTER 196
(House Bill 328)

AN ACT to repeal and re-enact, with amendments, Section 154 of
Article 81 of the Annotated Code of Maryland (1957 Edition),
title "Revenue and Taxes," subtitle "Inheritance Tax" to permit
the orphans' courts for good cause shown to waive forfeiture of
executor's commissions for failure to pay inheritance taxes within
fifteen months after the grant of his letters.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 154 of Article 81 of the Annotated Code of Maryland
(1957 Edition), title "Revenue and Taxes," subtitle "Inheritance
Tax," be and it is hereby repealed and re-enacted, with amendments,
to read as follows:

154.

Every executor shall, within fifteen months from the [date of his
administration] grant of his letters, file his first administration ac-
count and pay said tax on distributive shares and legacies [in his
hands] distributed therein, and on failure to do so he shall forfeit his
commissions unless, for good cause shown, the orphans' court having
jurisdiction of the estate in the hands of such executor shall provide
that no such forfeiture shall take place. After the expiration of said
fifteen months the orphans' court shall not entertain any petition or
other proceeding for the re-appraisement or revaluation of any prop-
erty making up such distributive share or legacies, or the modification
of any appraisement thereof theretofore made.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1963.

Approved March 29, 1963.

CHAPTER 197
(House Bill 344)

AN ACT to add new Section 216B to the Code of Public Local Laws
of Harford County (1957 Edition), being Article 13 of the Code of
Public Local Laws of Maryland), title "Harford County," subtitle
"County Commissioners," to follow immediately after Section THE
SEVERAL SECTIONS 216A thereof HERETOFORE ADDED