474 LAWS OF MARYLAND. [CH. 295

third thereof and the tax due and payable under this section
for said years shall be two-thirds of the tax as computed under
the provisions hereof.

SEC. 3. And be it further enacted, That two new sub-sections
be and they are hereby added to Section 230B of Article 81 of
the Annotated Code of Maryland (1943 Supplement), title
"Revenue and Taxes", sub-title "Income Tax", as said section
wag amended by Chapter 92 of the Acts of 1945, to be known
as Sub-sections (c) and (d), to follow immediately after Sub-
section (b) of said Section 230B of said Article, and to read
as follows:

(c) In lieu of the regular method of computation prescribed
by this sub-title, and the payment of the tax imposed by Sec-
tion 230 (c) of this sub-title, an individual reporting on a cash
basis for any taxable year, beginning after December 31, 1947,
may elect to pay the tax as shown in the following table, if
his gross income for the taxable year is Five Thousand Dollars
($5,000.) or less, and consists only of one or more of the fol-
lowing: (1) Salary; (2) Wages; (3) Compensation for per-
sonal services; or (4) Dividends, interest and annuities not in
excess of One Hundred Dollars ($100) in the aggregate.

(d)

		SCHEDULE.
Gross Inc-	ome Less	2 1/2%	Rate
Allowance	for	Optional Tax	for Personal
Dependents		Exemption	Status of
From	To	$1,000.00	$2,000.00
$ 0.00	$1,200.00	.00	.00
1,200.01	1,400.00	4.00	.00
1,400.01	1,600.00	9.00	.00
1,600.01	1,800.00	13.00	.00
1,800.01	2,000.00	18.00	.00
2,000.01	2,200.00	22.00	.00
2,200.01	2,400.00	27.00	2.00
2,400.01	2,600.00	31.00	6.00
2,600.01	2,800.00	36.00	11.00
2,800.01	3,000.00	40.00	15.00
3,000.01	3,200.00	45.00	20.00
3,200.01	3,400.00	49.00	24.00
3,400.01	3.600.00	54.00	29.00
3,600.01	3,800.00	58.00	33.00
3,800.01	4,000.00	63.00	38.00
4,000.01	4.200.00	67.00	42.00
4,200.01	4,400.00	72.00	47.00
4,400.01	4,600.00	76.00	51.00
4,600.01	4,800.00	81.00	56.00
4,800.01	5,000.00	85.00	60.00