1516 LAWS OF MARYLAND. [CH. 602

The Comptroller shall deduct and retain the amount ex-
pended by the Comptroller during the preceding calendar
quarter out of the budget appropriation for the Admissions
Tax Division of the taxes collected under this sub-title to
defray the cost of administration and shall pay the bal-
ance of said tax to the Mayor and City Council of Balti-
more if the tax is collected from a place of amusement located
within the City of Baltimore or to any incorporated town or
City if the tax is collected from a place of amusement located
within the said incorporated town or city within twenty days
following the end of each calendar quarter. If the tax is col-
lected from a place of amusement not located within the City
of Baltimore or within an incorporated town or city situated
in this State the Comptroller shall pay the net proceeds of the
tax as hereinabove provided to the County Commissioners of
the respective counties in which the tax is collected, except
in Somerset County where the Comptroller shall pay the net
proceeds of the tax as hereinabove provided to the County
Treasurer for the use of the County Board of Education, with
the approval of the County Commissioners, in constructing,
altering, modifying, maintaining and operating school build-
ings in Somerset County.

SEC. 2. And be it further enacted, That this Act shall take
effect July 1, 1947.

Approved April 25, 1947.

CHAPTER 602.
(Senate Bill 16)

AN ACT to repeal and re-enact, with amendments, Section
224(k) of Article 81 of the Annotated Code of Maryland
(1943 Supplement), title "Revenue and Taxes", sub-title
''Income Tax", reducing the amounts of deductions allowed
corporations on account of contributions or gifts in order
to make the same correspond to the Federal law on the
subject.

SECTION 1. Be it enacted by the General Assembly of Alary-
land, That Section 224(k) of Article 81 of the Annotated
Code of Maryland (1943 Supplement), title "Revenue and
Taxes", sub-title "Income Tax", be and it is hereby repealed
and re-enacted, with amendments, to read as follows: