WM. PRESTON LANE, JR., GOVERNOR. 215

Article 26, and in Section 107 of Article 5 of the Annotated
Code of Maryland, as within the power of the several Courts
of this State to inflict punishment for contempt of Court.

(b) In default of the payment of any fine imposed under
the preceding section the offender shall be committed to jail in
accordance with the provisions of Section 4 of Article 38 of the
Annotated Code of Maryland and any commitment to jail
under the provisions hereof shall be directed to the Sheriff of
Baltimore City and shall be subject to the provisions of Section
13 of Article 52 of the Annotated Code of Maryland.

(c) Any appeal from any action or order of a Judge of the
People's Court under this section, shall be taken within ten
days from the passage of such order or the taking of such
action; and the proceedings in connection with any such
appeal shall be subject to the provisions of Section 107 of
Article 5 of the Annotated Code of Maryland.

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

Approved March 29, 1947.

CHAPTEE 148.
(Senate Bill 43)

AN ACT to repeal and re-enact, with amendments, Sub-sec-
tion (a) of Section 224 of Article 81 of the Annotated Code
of Maryland (1943 Supplement), title "Revenue and Taxes",
sub-title "Income Tax", relating to the allowable deduc-
tions in the computation of net income.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Sub-section (a) of Section 224 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hereby repealed and re-enacted, with amendments, to read as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:

224. (a) All ordinary and necessary expenses except to the
extent limited by Section 225 hereof paid or incurred during
the taxable year in carrying on any trade or business, includ-
ing a reasonable allowance for salaries or other compensa-
tions for personal services actually rendered in producing
taxable income.