J. MILLARD TAWES, Governor                        263

oaths to any witnesses who appear to testify at the hearing. The
Chairman may issue summons for any witnesses to appear and testify

at the hearing, which shall be served by the Sheriff of Baltimore

City or by the sheriff of any county. If any witness so summoned

shall refuse to testify, the Chairman may apply to the Baltimore City

Court or to the circuit court for any county and the court is author-

ized to take such action as may be taken against a witness summoned

to said court who shall refuse to testify. The Commission shall

promptly as possible after the hearing render a final decision on the
petitioner's complaint.

13-I. Any party aggrieved by a final decision of the Commission,
is entitled to judicial review thereof as provided by the Administra-
tive Procedure Act, Section 255 of Article 41 of this Code.

13-J. Any person, firm or corporation violating any of the pro-
visions of this subheading shall be guilty of a misdemeanor, and
upon conviction thereof shall be fined not less than ten dollars
($10.00) nor more than five hundred dollars ($500.00). All monies
arising from fines collected under this section shall be remitted to the
Comptroller for credit to the Conservation Fund.

13-K. Whenever reference is made in this Article or elsewhere in
the laws of this State to the Commission of Tidewater Fisheries, or
to the Department of Tidewater Fisheries, the reference, after June
1, 1964, shall mean the Department of Chesapeake Bay Affairs.

13-L. If any provision of this subtitle or the application thereof
to any person or circumstances is held invalid, such invalidity shall
not affect the other provisions or any other application of this sub-
title which can be given effect without the invalid provision or ap-
plication, and to this end the provisions of this subtitle are hereby
declared to be severable.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1964.

Approved April 7, 1964.

CHAPTER 83
(Senate Bill 96)

AN ACT to add new Section 281 (e-1) to Article 81 of the Annotated
Code of Maryland (1957 Edition), title "Revenue and Taxes", sub-
title "Income Tax", to follow immediately after Section 281 (e)
thereof, to authorize a loss resulting from shares in savings and
loan associations placed in receivership or conservatorship, to be
taken as a deduction from State income tax, to provide the time of
taking such deduction and for the reporting of recovery on such a
loss.

Section 1. Be it enacted by the General Assembly of Maryland,
That new Section 281 (e-1) be and it is hereby added to Article 81
of the Annotated Code of Maryland (1957 Edition), title "Revenue