WM. PRESTON LANE, JR., GOVERNOR. 1665

(4) All domestic and foreign gas companies doing
business in this State, at the rate of one and one-half
( 1 1/2%) per centum.

SEC. 5. And be it further enacted, That if any provision
of this Act, or the application of any such provision, to
any person or circumstance shall be adjudged or held by
any court of competent jurisdiction to be invalid, the re-
mainder of the Act, and the application of the Act to
persons or circumstances other than those as to which it
is held invalid, shall not be affected, impaired or invali-
dated.

SEC. 6. And be it further enacted, That all laws or
parts of laws, both Public General and Public Local, in-
consistent with the provisions of this Act be and the same
are hereby repealed to the extent of such inconsistency.

SEC. 7. And be it further enacted, That the provi-
sions of this Act, so far as they are substantially the
same as existing statutes, shall be construed as continua-
tions thereof; and all laws repealed by this Act shall
nevertheless remain in force for the assessment and col-
lection of any tax levied, incurred or accured (except as
in this Act otherwise provided), or the enforcement of
any penalty incurred, or the punishment of any crime
committed, prior to the effective date of this Act.

SEC. 8. And be it further enacted, That this Act
shall take effect if and when, but only if and when, prior
to June 1, 1949, the Governor shall proclaim that it is in
effect, as hereinafter authorized. The Governor shall, and
is hereby authorized and empowered to, proclaim this
Act in effect if and when, and only if and when, prior to
June 1, 1949, the State is unable to enforce collection
legally of the tax measured by operating revenues of rail-
roads worked by steam, imposed by Section 95 of Article 81
of the Annotated Code of Maryland (1943 Supplement-
or any amendment thereto) because such tax is declared
unconstitutional, invalid or ineffective on a ground applic-
able only to railroads worked by steam, by a court of last
resort of competent jurisdiction or by such a lower court,
if no proceedings for the review are taken within the time
allowed by law, and the decision of the court has become
final and effective.

Approved April 25, 1947.
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