J. MILLARD TAWES, Governor                        709

Section 1. Be it enacted by the General Assembly of Maryland,
That subsection (4) of Section 322 of Article 81 of the Annotated
Code of Maryland (1957 Edition) (1962 SUPPLEMENT), title "Rev-
enue and Taxes," subtitle "Income Tax," be and the same is hereby
repealed and re-enacted, with amendments, to read as follows:

322.

(4) Civil Procedure By Attachment, Garnishment, Execution, Etc.
—In any case where a notice of lien has been filed by the Comp-
troller and indexed, as herein provided, and the full amount of
the lien and judgment is not paid the State within [thirty (30)]
fifteen (15) days after filing, the Attorney General, at the request
of the Comptroller, shall file a civil proceeding by way of attachment,
execution or otherwise in any of the courts of this State or may
proceed by way of an equitable proceedings to enforce the lien and
judgment thereon of the State for tax, interest, penalty, delinquent
fee and costs upon any property and rights to property, real or
personal, owned by the delinquent taxpayer, or in which he has any
right, title or interest including any property, real or personal, or
the income therefrom held for the benefit of said delinquent tax-
payer by any custodian, fiduciary, receiver or trustee, under any
deed of trust or trust instrument including a spend-thrift trust
whether created by will, deed of trust or otherwise. All persons
having liens upon, or claiming any interest in the property or
rights to property sought to be subjected, as aforesaid, shall be made
parties to such proceedings and brought into court. The court,
without a jury, shall adjudicate all matters involved in the pro-
ceedings, and determine the merits of all claims or liens, and in all
cases where the claim or interest of the State is established, may
decree a sale of the property or rights to property, and a distri-
bution of any money or proceeds of sale, according to the interests
of the parties and the State.

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

Approved April 17, 1963.

CHAPTER 461
(House Bill 612)

AN ACT to repeal and re-enact, with amendments, Section 40 (q)
(2) of Article 10 of the Annotated Code of Maryland (1962 Sup-
plement), title "Attorneys at Law and Attorneys in Fact," sub-
title "State's Attorney," increasing the maximum salary permitted
to be paid to the deputy state's attorney and the assistant state's
attorneys in Prince George's County.

Section 1. Be it enacted by the General Assembly of Maryland
That Section 40 (q) (2) of Article 10 of the Annotated Code of Mary-
land (1962 Supplement), title "Attorneys at Law and Attorneys in
Fact," subtitle "State's Attorney," be and it is hereby repealed and
re-enacted, with amendments, to read as follows: