J. MILLARD TAWES, Governor                        515

member has not attained the age of sixty, the additional pension
equal to the difference between such allowance shall be reduced on
an actuarial equivalent basis; provided, further, that the additional
pension so provided herein shall not apply to any member whose
accumulated contributions have been reduced by way of an exe-
cution, garnishment, attachment, or any other process whatsoever
instituted by the Federal, State, County or Municipal Government
for tax claim (but the enactment of this clause is not recognition of

any right to institute any such process as a tax claim against the

member).

(4) (b) A pension which, together with his annuity, shall provide a
total retirement allowance equal to one seventieth of his average
final compensation, multiplied by the number of years of his cred-
itable service, if such retirement allowance exceeds one quarter
of his average final compensation; otherwise, a pension which,
together with his annuity, shall provide a total retirement allowance
equal to one quarter of his average final compensation, provided,
however, that no such allowance shall exceed one seventieth of his
average final compensation multiplied by the number of years which

would be creditable to him were his service to continue until the

attainment of age 60 [.] except that as to any member whose ac-

cumulated contributions have been reduced by way of an execution,
garnishment; attachment, or any other process whatsoever instituted
by the Federal, State, County or Municipal Government for tax
claim, any disability retirement allowance due to the member shall be
reduced by the actuarial equivalent of those contributions which were
used to pay the tax claim, with interest to date of retirement, unless
the member has redeposited these accumulated contributions, with
interest, in his annuity savings account (but the enactment of this
clause is not recognition of any right to institute any such process
as a tax claim against the member).

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

Approved April 17, 1963.

CHAPTER 309
(Senate Bill 19)

AN ACT to repeal and re-enact, with amendments, Sections 11 (3)
(d), AND (3) (e) (l), and (5) (b) of Article 73B of the Annotated
Code of Maryland (1957 Edition and 1962 Supplement), title "Pen-
sions," subtitle "In General," amending the Employees' Retire-
ment System Laws relating to the 1/70 guarantee and the event of
certain legal process relating to a tax claim against a member
COMPUTATION OF PENSIONS PAYABLE TO MEMBERS OF
THE SYSTEM.

Section 1. Be it enacted by the General Assembly of Maryland,
That Sections 11 (3) (d), AND (3) (e) (1), and (5) (b) of Article
73B of the Annotated Code of Maryland (1957 Edition and 1962