HARRY W. NICE, GOVERNOR. 33

23B. Every person, firm or corporation keeping, maintain-
ing or operating for public entertainment within the State of
Maryland, any music box, mechanical player piano, grapho-
phone, or other similar mechanical musical device played by
the insertion of a coin or token, shall obtain an annual State-
wide license therefor from the Clerk of the Circuit Court of
any County, or the Clerk of the Court of Common Pleas of
Baltimore City, and shall pay therefor the sum of f 15. 00 for
each such machine or device. Each machine or device licensed
shall have affixed to it a metal tag issued by the Clerk, show-
ing that the fee for the current year has been paid. All
licenses shall expire on the thirtieth day of April of each
year, shall be transferable, and shall be prorated monthly.
Any person, firm or corporation keeping, maintaining or oper-
ating any such machine or device without a license, shall be
guilty of a misdemeanor, and upon conviction thereof, shall
be fined $100. 00. All license fees collected under the pro-
visions of this section, shall be paid to the Comptroller for
deposit in the "State Fund for Aid to the Needy", and be
disbursed therefrom in the manner and for the purposes pre-
scribed by law.

SEC. 8. And be it further enacted. That a new sub-title and
thirty-seven new sections be and they are hereby added to
Article 81 of the Annotated Code of Maryland (1935 Supple-
ment), to be known as "Income Tax", said new sections to
be known as Sections 215 to 251, inclusive, to follow imme-
diately after Section 214 of said Article, and to read as fol-
lows:

215. DEFINITIONS. For the purposes of this sub-title and
unless otherwise required by the context:

(a) The word "Comptroller" means the State Comptroller.

(b) The word "person" means an individual, a fiduciary,
a trust or estate, a partnership or a corporation.

(c) The word "taxpayer" means any person required by
this sub-title to pay a tax or file a report.

(d) The word "partnership" includes all co-partners,
whether general or special, and whether limited or unlimited;
it includes also joint enterprises.

(e) The word "individual" means all natural persons,
whether married or unmarried; and also all trusts, estates
and fiduciaries acting for other persons; it does not include
corporations or partnerships acting for or in their own behalf.

(f) The words ''taxable year" mean the calendar year or
the fiscal year ending during such calendar year upon the