386                               LAWS OF MARYLAND                        [CH. 148

323.

(d-1) Beginning with the fiscal year ending June 30, [1961] 1964,
and thereafter, the Comptroller is authorized in his discretion upon
the request of the governing fiscal body of any incorporated munici-
pality, the several counties and the City of Baltimore, to make a
second distribution of income tax receipts. In exercising the discre-
tion conferred hereby, the Comptroller shall take into consideration
the revenue needs of the municipal corporation, the county or Balti-
more City making the request as well as the financial condition of
the State. The Comptroller may by regulation prescribe the form of
the request and determine what is the governing fiscal body of any
municipal corporation, county or the City of Baltimore making a re-
quest hereunder. The second amount to be distributed hereunder
shall be paid from withholding receipts and estimated tax payments
collected for the quarters ending June 30 and September 30 of the
year of such distribution, and such distribution shall be computed
on the basis of an estimate by the Comptroller of the amount of such
collections payable hereunder. In making such estimate, the Comp-
troller shall determine the percentages of the total amounts of col-
lections found due to the counties and cities of this State based upon
the final returns of taxpayers for the preceding fiscal year and shall
apply such percentages to such collections to be distributed, after first
deducting therefrom a sufficient reserve (i) for the payment of re-
funds due and to become due to taxpayers and (ii) to protect the
State in a final accounting when the actual amounts payable to each
county and city may be determined.

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

Approved April 7, 1964.

CHAPTER 148

(House Bill 204)

AN ACT to repeal and re-enact, with amendments, Section 49 (a)
of Article 96½ of the Annotated Code of Maryland (1957 Edi-
tion), title "Veterans," subtitle "War Orphans," providing for
an extension of scholarship provisions to age twenty-seven where
the recipient has served in the military service during normal
scholarship eligibility.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 49 (a) of Article 96½ of the Annotated Code of Mary-
land (1957 Edition), title "Veterans," subtitle "War Orphans," be
and it is hereby repealed and re-enacted, with amendments, to read
as follows:

49.

(a) Any child between the ages of sixteen and twenty-three, or
between the ages of sixteen and twenty-seven if the said child has
served in the military service of the United States, inclusive, of any