328                              LAWS OF MARYLAND                      CH. 273]

to inflict punishment for contempt of court by a fine not exceeding
the sum of fifty ($50.00) dollars, or by confinement in the County
Jail not to exceed ten (10) days; said fine shall be paid to the County
Commissioners of St. Mary's County; provided, however, that the
power aforesaid to punish for contempt shall not be construed to
extend to any cases or circumstances, except those set forth and pro-
vided in Paragraph 4 of Article 26, of the Annotated Code of Mary-
land, as within the power of the several Courts of this State to inflict
punishment for contempt of Court.

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

July 1, 1968.

SEC. 2. AND BE IT FURTHER ENACTED, THAT THIS ACT
IS HEREBY DECLARED TO BE AN EMERGENCY MEASURE
AND NECESSARY FOR THE IMMEDIATE PRESERVATION OF
THE PUBLIC HEALTH AND SAFETY, AND HAVING BEEN
PASSED BY A YEA AND NAY VOTE SUPPORTED BY
THREE-FIFTHS OF THE MEMBERS ELECTED TO EACH
OF THE TWO HOUSES OF THE GENERAL ASSEMBLY,
THE SAME SHALL TAKE EFFECT FROM THE DATE OF
ITS PASSAGE.

Approved April 10, 1968.

CHAPTER 273
(House Bill 653)

AN ACT to add new Section 255 (e) to Article 81 of the Annotated
Code of Maryland (1965 Replacement Volume and 1967 Supple-
ment), title "Revenue and Taxes," subtitle "Appeals," to follow
immediately after Section 255(d) thereof to require the final as-
sessing authority to give the taxpayer written notice of his rights
to appeal to the Maryland Tax Court.

Section 1. Be it enacted by the General Assembly of Maryland,
That new Section 255(e) be and it is hereby added to Article 81 of
the Annotated Code of Maryland (1965 Replacement Volume and
1967 Supplement), title "Revenue and Taxes," subtitle "Appeals,"
to follow immediately after Section 255(d) thereof and to read as
follows:

255.

(e) The final assessing authority under (b) shall include in the
statement of its order, action or notice of assessment a statement
advising the taxpayer of his rights to appeal to the Maryland Tax
Court within 30 days as provided in this Article. The statement shall
also include the address of the Maryland Tax Court.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1968.

Approved April 10, 1968.