WM. PRESTON LANE, JR., GOVERNOR. 1661

If it shall become necessary to employ other Clerk or
clerks in said office, the Treasurer, by and with the con-
sent of the County Commissioners, may employ same at a
salary or salaries to be fixed by said Commissioners. The
Treasurer shall be responsible for the official conduct of
such Clerk or Clerks so appointed by him.

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

Approved April 25, 1947.

CHAPTER 677.
(Senate Bill 447)

AN ACT to repeal sub-section (15) of Section 7 of Article
81 of the Annotated Code of Maryland (1943 Supple-
ment) , title "Revenue and Taxes," sub-title "What Shall
Be Taxed and Where", and to enact in lieu thereof a
new sub-section, to be known as Sub-section (15) of
Section 7, and to follow immediately after Sub-section
(14) of said section 7 of said Article; and to add a
new sub-section to Section 25 of Article 81 of the Anno-
tated Code of Maryland (1943 Supplement), title
"Revenue and Taxes," sub-title "Rate of Tax," said new
sub-section to follow immediately after Sub-section (g)
of said Section 25 of said Article, and to be known
as Sub-section (h) of said section; and to repeal and
re-enact, with amendments, Section 94 1/2 of said Ar-
ticle 81 of the Annotated Code of Maryland (1943
Supplement), title "Revenue and Taxes," sub-title "Gross
Receipts Tax;" and to repeal and re-enact, with amend-
ments, Sub-section (a) of Section 95 of said Article 81
of the Annotated Code of Maryland (1943 Supplement),
title "Revenue and Taxes," sub-title "Gross Receipts
Tax;" to amend the law relating to the taxation of
railroads worked by steam and other public service cor-
porations and contract carriers; to repeal the tax
measured by the gross receipts of railroads worked by
steam, under certain conditions; to exempt from taxa-
tion shares of stock in railroads worked by steam and
certain other public service corporations, under cer-
tain conditions; to provide a tax for State purposes
at a special rate on the operating property in this State,
except land, of railroads worked by steam, under cer-