734                                   LAWS OF MARYLAND                         [CH. 526

60.

(c) In Allegany County (1) The clerk shall cause notice of each
application to be published once in each "week for two consecutive
weeks in at least one newspaper published in the town or city in
which, or nearest to which, the applicant's proposed place of busi-
ness is to be located. The notice shall specify the residence of the ap-
plicant, the location of the place of business and the owner of the
premises for which said application is made. Where the publication
might be made in one of several newspapers the applicant may desig-
nate the one in which the publication shall be made; the first publica-
tion shall be not less than fifteen days before the time fixed for the
consideration of such application.

(2)   [No remonstrance against the issuing of any license here-
under shall be considered by the board unless it shall have been signed
by at least ten citizens, voters, or property holders, residing or own-
ing property in the vicinity of the place for which such license is
applied for, and who shall in said remonstrance set forth the grounds
or reasons upon which the same is filed.]

At the time fixed by the notice for hearing upon the application or
upon any postponement of such time, any person shall be heard on
either side of the question.

(3)   In all hearings upon applications and remonstrances under the
provisions of this article, the general reputation of the applicant or
licensee and of the place of business and of the people "who con-
gregate therein or thereat shall be admissible in evidence.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1965.

Approved April 8, 1965.

CHAPTER 526
(Senate Bill 509)

AN ACT to add a new Section 4A to Article 81 of the Annotated
Code of Maryland (1957 Edition), title "Revenue and Taxes", sub-
title "Rules of Construction", to follow immediately after Section
4 thereof and to add a new Section 9A NEW SECTIONS 9A AND
9B to said Article of the Code, sub-title "What Shall Be Taxed and
Where", to follow immediately after Section 9 thereof, providing
that all property except real property and certain tangible personal
property and stock in business shall be taxed to the owner thereof
as of the date of finality, regardless of any disposition of said
property between the date of finality and the commencement date
of the taxable year next following, requiring that certain transfers
of tangible personal property and stock in business be reported,
PROVIDING FOR ADJUSTMENT OF TAXES ON PERSONAL
PROPERTY BETWEEN A TRANSFEROR AND A TRANS-
FEREE providing that certain tangible personal property and
stock in business transferred between the date of finality and the
commencement date of the taxable year next following may be