1842 LAWS OF MARYLAND. [CH. 749

tion", sub-title "Definitions", sub-heading ''Employment
and interstate Employment", as said Section was amended
by Chapter 768 of the Acts of 1945, providing that the
term "employment" shall not include certain real estate
salesmen.

SECTION 1. Be it enacted by the General Assembly of Mart/-
land, That Section 19 (g) (7) of Article 95A of the Anno-
tated Code of Maryland (1943 Supplement), title "Unem-
ployment Compensation", sub-title "Definitions", sub-heading
"Employment and Interstate Employment", as said section
was amended by Chapter 768 of the Acts of 1945, be and
it is hereby repealed and re-enacted, with amendments, to
read as follows:

19. (g) (7) With respect to services performed after
December 31, 1940, except as otherwise provided in sub-
sections (I) and (O) of this section, the term "employment''
shall not include:

(A) Service performed in the employ of this State or of
any other State, or of any political sub-division thereof, or
any instrumentality of any one or more of the foregoing
which is wholly owned by this State or by one or more States
or political sub-divisions; and any service performed in the
employ of any instrumentality of this State, or of one or
more States or political sub-divisions to the extent that the in-
strumentality is, with respect to such service, exempt under the
Constitution of the United States from the tax imposed by
Section 1600 of the Federal Internal Revenue Code;

(B) Service performed in the employ of the United States
Government or an instrumentality of the United States
exempt under the Constitution of the United States from
the contributions imposed by this Act, except that to the
extent that the Congress of the United States shall permit
States to require any instrumentalities of the United States
to make payments into an unemployment fund under a State
Unemployment Compensation Act, all the provisions of this
Act shall be applicable to such instrumentalities and to serv-
ices performed for such instrumentalities, in the same man-
ner, to the same extent and on the same terms as to all
other employers, employing units, individuals and services;
provided that if this State shall not be certified for any
year by the Social Security Board under Section 1603 (c)
of the Federal Internal Revenue Code, the payments re-
quired of such instrumentalities with respect to such year
shall be refunded by the Board from the fund in the same
manner and within the same period as is provided in Section