454 LAWS OF MARYLAND. [CH. 286

safety and having been passed by a yea and nay vote, sup-
ported by three-fifths of all of the members elected to each
of the two Houses of the General Assembly, the same shall
take effect from the date of its passage.

Approved April 2, 1947.

CHAPTER 285.
(Senate Bill 228)

AN ACT to repeal and re-enact, with amendments, Section
238 of Article 81 of the Annotated Code of Maryland
(1943 Supplement), title "Revenue and Taxes", sub-
title "Income Tax", relating to the filing of information
returns.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 238 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sub-title "Income Tax", be and it is hereby repealed and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:

238. Information Returns. Every person subject to
the jurisdiction of this State in whatever capacity acting,
including lessees or mortgagors of real or personal prop-
erty, fiduciaries, partnerships, and employers making pay-
ment of dividends, interest, rent, salaries, wages, premi-
ums, annuities, compensations, remunerations, emolu-
ments or other income shall render such returns thereof
to the Comptroller giving such information relative to said
income and the status of the taxpayer as may be pre-
scribed by rules and regulations of the Comptroller and
in addition thereto shall furnish a copy thereof to the
person or individual to whom payment is made of salaries,
wages, compensations or remunerations for personal ser-
vices rendered.

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

Approved April 2, 1947.

CHAPTER 286.
(Senate Bill 264)

AN ACT to authorize "The Commissioners of Leonard-
town" to borrow upon the faith and credit of said Town
money to construct sewers and water mains.