ALBERT C. RITCHIE, GOVERNOR. 863

ty Collectors", to be known as Section 39A, to follow immedi-
ately after Section 39, and to read as follows:

39A. It shall be unlawful from and after the 1st day of July,
1927, for the County Commissioners of Howard County to make,
or issue, any promissory notes, script, certificates of indebted-
ness or certificates that money will be levied for any particular
purpose or for the use of any person. Any County Commis-
sioner of Howard County signing any such promissory note,
script, certificate of indebtedness or certificate that money will
be levied for any particular purpose or for the use of any per-
son, shall be guilty of a misdemeanor and, on conviction there-
of, shall pay a fine of not less than Two Hundred and Fifty
Dollars ($250. 00) or more than One Thousand Dollars ($1, 000-
. 00), in the discretion of the Court, and the costs of the prose-
cution. Provided, however, that nothing in this Section con-
tained shall prevent the County Commissioners of Howard
County from issuing bonds on the faith and credit of said Coun-
ty when the issuance of the same has been expressly authorized
by the General Assembly of Maryland.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1st, 1927.

Approved April 5, 1927.

CHAPTER 452.

AN ACT to repeal and re-enact, with amendments, Section 175
of Article 81 of the Annotated Code of Maryland, Edition
of 1924, title "Revenue and Taxes, " sub-title "Tax on Gross
Receipts of Certain Corporations. "

SECTION 1. Be it enacted by the General Assembly of Mary-
land,, That Section 175 of Article 81 of the Annotated Code
of Maryland, Edition of 1924, Title "Revenue and Taxes, "
sub-title "Tax on Gross Receipts of Certain Corporations, " be,
and the same is hereby repealed and re-enacted, with amend-
ments, so as to read as follows:

175. The terms "gross receipts" "gross receipts or earn-
ings, " "total receipts or revenues, " "gross receipts or reve-
nues, " "gross receipts and revenues, " as used in sections one
hundred and seventy-two, one hundred and seventy-three and
one hundred and seventy-four, shall not include any income