2782                                        LAWS OF MARYLAND                     [Ch. 836

to a licensed business or establishment. If any witness
shall refuse to produce any records or papers so
subpoenaed [by the said boards of license commissioners
and/or the clerks of the said boards of license
commissioners of Prince George's County and Baltimore
County, the cleric] THE BOARD shall report the fact to the
circuit court for [Prince George's County] THE COUNTY or
THE SUPERIOR COURT OF BALTIMORE CITY [Baltimore County],
as the case may be, and (said] THE court is hereby
authorized and directed to proceed by attachment against
[said] THE witness in all respects as if the refusal had
been by a witness summoned to appear in [said] THE court
in a case pending before it.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1974.

Approved May 31, 1974.

CHAPTER 837
(House Bill 1643)
AN ACT concerning

Prorating of Tax Exemptions

FOR the purpose of requiring certain tax exemptions to
certain organizations be prorated.

BY adding to

Article 81 - Revenue and Taxes

Section 9(p)

Annotated Code of Maryland

(1969 Replacement Volume and 1973 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That new Section 9(p) be and it is hereby added
to Article 81 — Revenue and Taxes, of the Annotated Code
of Maryland (1969 Replacement Volume and 1973 Supplement)
to read as follows:

Article 81 — Revenue and Taxes
9.