134                             LAWS OF MARYLAND                        [CH. 4

of said Article 16, subtitle "Conservators"; Sections 213 to 222 of
said Article 16, subtitle "Uniform Gifts to Minors Act"; Sections 223
to 230 of said Article 16, subtitle "Minors' Recoveries in Tort"; Sec-
tions 3 to 4 of Article 21 of the Code (1966 Replacement Volume),
title "Conveyancing," subtitle "Conveyances in General"; Section 148
of Article 23 of the Code (1966 Replacement Volume), title "Corpo-
ration," subtitle "Building or Homestead Associations"; Section 64
of Article 25 of the Code (1966 Replacement Volume), title "County
Commissioners," subtitle "Draining Lands"; Sections 370 and 383
of Article 48A of the Code (1968 Replacement Volume), title "Insur-
ance Code," subtitle "Insurance Contracts Generally"; Section 3 of
Article 88 of the Code (1964 Replacement Volume), title "Slander
of Females"; Section 12A of Article 88A of the Code (1964 Replace-
ment Volume), title "State Department of Public Welfare," subtitle
"In General"; Section 3 of Article 90 of the Code (1964 Replacement
Volume), title "Sureties," subtitle "Countersecurity"; Sections 19
to 41 of Article 96˝ of the Code (1964 Replacement Volume), title
"Veterans," subtitle "Veterans' Guardianship."

Sec. 3. And be it further enacted, That Section 367(d) of Article
48A of the Annotated Code of Maryland (1968 Replacement Volume),
title "Insurance Code," subtitle "Insurance Contracts Generally," be
and it is hereby repealed and reenacted, with amendments, to read
as follows:

ARTICLE 48A
367.

(d) Any guardian may [, with the assent of the orphans' court
by which he shall have been appointed,] insure any property which
the ward or wards of such guardian may own, either jointly or in
severalty, and such insurance shall have the same effect in all re-
spects as if the minor whose property is thus insured were of full
age, and had made such insurance himself.

Sec. 4. And be it further enacted, That Section 294(c) of Article 81
of the Annotated Code of Maryland (1965 Replacement Volume, title
"Revenue and Taxes," subtitle "Income Tax" be and it is hereby re-
pealed and reenacted, with amendments, to read as follows:

ARTICLE 81
294.

(c) Returns by agents; infants and incompetents or other dis-
abled persons.—If the taxpayer is unable to make his own return,
the return shall be made by a duly authorized agent. The return for
a minor shall be made by his guardian and the return for an incom-
petent or other disabled person shall be made by his guardian, com-
mittee or trustee.

Sec. 5. And be it further enacted, That this Act shall take effect
on July 1, 1969, and all guardians, committee, conservators, and cus-
todians theretofore appointed and continuing to serve on or after
such d