J. MILLARD TAWES, Governor                      699

1.

All licenses for selling goods and chattels shall be granted by
the clerks of the circuit courts for the counties and the clerk of
the Court of Common Pleas in the City of Baltimore, except where
a different mode is especially provided, but they are hereby expressly
forbidden to date any such license other than the first day of May
in each and every year, except when the trader engages in business
in any other month subsequent to May first, when such license shall
be issued from such month and a ratable sum on a quarterly basis
shall be charged therefor. [No such license shall be issued by the
clerks of the circuit courts for the counties and the clerk of the
Court of Common Pleas in the City of Baltimore, except to domestic
corporations the shares of which are subject to taxation under the
laws of this State, unless there shall be presented to the respective
clerk issuing the same at the time said license is applied for, a
receipt or certificate from the office of the supervisor of assessments
in the county in which the license is issued or the bureau of assess-
ments in the City of Baltimore showing the values of the merchan-
dise, fixtures and stock in trade for the business for which said
license is applied for, for the calendar year next preceding the
year in which said license is applied for. Said receipt or certificate
shall also show that there are no unpaid taxes due the incorporated
city or town or county in which the licensed activity is carried
on or to the State of Maryland on the merchandise, fixtures and
stock in trade as aforesaid.] In determining the value of the
merchandise, fixtures and stock in trade for the purpose of issuing
all traders' licenses, the clerks of the circuit courts for the counties
and the clerk of the Court of Common Pleas in the City of Balti-
more shall accept as prima facie evidence thereof the values as
shown on the receipt or certificate required to be exhibited to
said clerks as provided in this section. All licenses granted or
issued by said clerks shall expire the first day of May next there-
after, except licenses for fisheries and horse racing. [In Allegany
County the provisions of this section apply to all business licenses
and licensees hereinafter in this article provided for.]

2 A.

(a)  A license provided for in this article shall not be issued by
a clerk of court unless a receipt or certificate THERE is presented to
him at the time of application, with a statement by A RECEIPT OR
CERTIFICATE FROM the supervisor of assessments in the county
or the bureau of assessments in Baltimore City. The statement shall
show SHOWING the values of the merchandise, fixtures, and stock
in trade for the business for which the license is applied, for the
calendar year next preceding that for which the license is applied.
The statement RECEIPT OR CERTIFICATE shall show also THAT
there are no unpaid taxes on the merchandise, fixtures and stock due
to the municipal corporation or county in which the business is located
or to the State of Maryland.

(b)  In determining the value of merchandise, fixtures, and stock
in trade for the issue of a trader's license, the clerk of court shall
accept as prima facie evidence the values as shown on the receipt
or certificate provided for in this section.

(c)   This section does not apply to domestic corporations having
shares subject to taxation under the laws of this state.