1494                             Laws of Maryland                      [Ch. 701

or sale of alcoholic beverages and no person shall be accepted as
surety on more than one bond in any one year, provided further that
any surety company, incorporated under the laws of the State of
Maryland, and duly organized may act as sole surety upon the
license bond or license bonds required by this article, and such bonds
shall be approved by the board of license commissioners for Garrett
County in the same manner as if there were two persons sureties
thereon].

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1971.

Approved May 24, 1971.

CHAPTER 701
(House Bill 506)'

AN ACT to repeal and re-enact, with amendments, Section 248 of
Article 81 of the Annotated Code of Maryland (1969 Replacement
Volume and 1970 Supplement), title "Revenue and Taxes," subtitle
"Appeal Tax Courts," designating present section as subsection
(a) and adding subsection (b) providing for appointment of
members of an appeal tax court in Howard County by the county
executive with confirmation by the County Council, and generally
relating thereto.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 248 of Article 81 of the Annotated Code of Maryland
(1969 Replacement Volume and 1970 Supplement), title "Revenue
and Taxes," subtitle "Appeal Tax Courts," be and it is hereby
repealed and re-enacted, with amendments, to read as follows:

248.

(a) The county commissioners of each county are hereby author-
ized and empowered (but are not required) to create, by resolution,
an appeal tax court consisting of three members to be appointed by
the county commissioners for terms of three years, so arranged that
the term of office of one of said members shall expire on June 1st in
each year. One of said members shall be designated by the county
commissioners as chairman, and each of said members shall receive
compensation as may be provided by the county commissioners. The
members of an appeal tax court shall be removable by the county
commissioners only for incompetence or other cause, and after a
hearing before the county commissioners. All vacancies shall be
filled by appointment of the county commissioners. The county
commissioners also shall designate one alternate member of the
appeal tax court who is empowered to sit on the court in the absence
of any member of the court; and if the alternate is absent, the court
may designate a temporary alternate. In Montgomery County, on
and after December 7, 1970, the county executive, with the approval
of the County Council, shall appoint, remove, and fix the compensa-
tion of the members of the appeal tax court and designate the