WM. PRESTON LANE, JR., GOVERNOR. 859

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sub-title "Income Tax", be and it is hereby repealed and re-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:

258. (Distribution of Tax.) From the taxes collected
under this sub-title, the Comptroller shall pay over and distri-
bute the following: to the Mayor and City Council of Balti-
more an amount equal to 1 1/2% of all investment income and
.625% of all other income subject to tax under this sub-title
of the individual residents of said City; to the County
Commissioners of each County, an amount equal to 1 1/2%
of all investment income and .625% of all other income
subject to tax under this su-title, of the individual resi-
dents of the respective Counties. Provided, however, that
where the taxed income is that of a resident of an incorporated
city, town or village of any County, the amount to be so paid
over and distributed by the Comptroller hereunder, attribut-
able to such taxpayer, shall be equally divided between and
paid over to the said incorporated city, town or village, and
said County, in equal shares. For the purposes of this section,
the special taxing areas in Montgomery County corresponding
to incorporated towns or villages shall to treated as incor-
porated towns.

Every individual resident of Maryland making an income
tax return under this sub-title shall be required to state on
the tax return form furnished by the Comptroller the name of
the County and the name of the incorporated city, town or vil-
lage in which he resides.

The remainder of the taxes collected shall be paid into the
general treasury of the State and distributed therefrom in
the manner and for the purposes set forth in the Budget.

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

Approved April 16, 1947.

CHAPTER 484.
(Senate Bill 11) .

AN ACT to repeal and re-enact, with amendments, Section
221 of Article 81 of the Annotated Code of Maryland (1939
Edition), title "Revenue and Taxes", sub-title "Recorda-