SPIRO T. AGNEW, Governor                         37

office of persons who are members of the county boards on passage
of this section shall not be affected by its provisions, except as
otherwise specifically provided; and provided further that on or be-
fore the first Monday in May of 1929, the Governor shall appoint
in the counties of Baltimore, Carroll, Frederick, Dorchester, and Som-
erset, two members, one for a term of five years and one for a term
of six years from the first Monday in May, 1929. Thereafter the
term of each member appointed to the boards from each county
(except Anne Arundel and Allegany counties) shall be six years.

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

Approved March 22, 1968.

CHAPTER 40
(House Bill 104)

AN ACT to repeal and reenact, with amendments, Section 462 (b)
of Article 81 of the Annotated Code of Maryland (1967 Supple-
ment), title "Revenue and Taxes," subtitle "State Tobacco Tax
Act," subheading "Administration and Distribution," correcting
an error in the State Tobacco Tax Act with particular respect to
requests for return of certain cigarettes and vehicles that have
been seized under the provisions of this Act.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 462(b) of Article 81 of the Annotated Code of Mary-
land (1967 Supplement) title "Revenue and Taxes," subtitle "State
Tobacco Tax Act," subheading "Administration and Distribution," be
and it is hereby repealed and reenacted, with amendments, to read
as follows:

462.

(b) Any person whose cigarettes or vehicle have been seized
under Sections 442 and 455 or Section [455½] 459½ of this
subtitle, may request the return of such property, in writing, within
30 days of the date on which the property was seized, setting forth
the grounds on which the request is based.

The Comptroller shall promptly act upon the written request for
return of the seized property and may, upon satisfactory proof, di-
rect the return of the property when he shall have reason to believe
that the owner thereof was not wilfully and with knowledge evad-
ing any provision of this subtitle at time of the seizure. The Comp-
troller shall promptly notify the taxpayer of the action taken on a
request for the return of seized property.

Any person dissatisfied with the action taken by the Comptroller
upon the written request for return of confiscated property, may
request a formal hearing before the Comptroller, provided such re-
quest is made in writing within thirty days from mailing of notice