1260 LAWS OF MARYLAND. [CH. 525
CHAPTER 525.

AN ACT to propose an amendment to Article 15 of the
Declaration of Rights of the Constitution of the State of
Maryland, authorizing the General Assembly to impose
taxes on incomes, and providing for the submission of
said amendment to the qualified voters of the State of Mary-
land for adoption or rejection.

SECTION 1. Be it enacted by the General Assembly of Mary-
land (three-fifths of all the members of each of the two Houses
concurring), That the following amendment be and the same
is hereby proposed to Article 15 of the Declaration of Rights
of the Constitution of the State of Maryland, the same, if
adopted by the legal and qualified voters of the State, as
herein provided, to become Article 15 of the Declaration of
Rights of the Constitution of the State of Maryland.

ART. 15. That the levying of taxes by the poll is grievous
and oppressive and ought to be prohibited; that paupers ought
not to be assessed for the support of the Government; that the
General Assembly shall, by uniform rules, provide for separate
assessment of land and classification and sub-classification of
improvements on land and personal property, as it may deem
proper; and all taxes thereafter provided to be levied by the
State for the support of the general State Government, and
by the counties and by the City of Baltimore for their re-
spective purposes, shall be uniform as to land within the
taxing district, and uniform within the class or sub-class of
improvements on land and personal property which the re-
spective taxing powers may have directed to be subjected to
the tax levy; yet fines, duties or taxes may properly and
justly be imposed, or laid with a political view for the good
government and benefit of the community. Taxes may be im-
posed on incomes, which may be classified, graduated and pro-
gressive and the exemption of a reasonable amount of income
from taxation may be provided and such taxes may be in lieu
of taxes on any class or classes of real or personal property
as the General Assembly may determine.

SEC. 2. And lie It further enacted, That the aforegoing
amendment to the Declaration of Rights of the Constitution
of the State of Maryland shall, at the election to be held in
November, 1938, be submitted to the legal and qualified voters
of the State for their adoption or rejection, in pursuance of
the directions contained in Article 14 of the Constitution of
the State of Maryland, and at the said general election the
vote on the said proposed amendment to the Constitution shall
be by ballot, upon each ballot there shall be printed the