ALBERT C. RITCHIE, GOVERNOR. 621

of such motor vehicles as are herein defined from any regulation
otherwise imposed by law or lawful authority.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1st, 1929.

Approved April 2, 1929.

CHAPTER 226.

AN ACT to re-codify and revise the revenue and tax laws of

Maryland.

WHEREAS, Chapter 687 of the Acts of Assembly of 1927
authorized the appointment of a Tax Revision Commission,
and

WHEREAS, Said Commission, was duly appointed and has
reported in favor of a recodification and revision of the tax
laws of this State, and

WHEREAS, It is desired to approve the recodification recom-
mended by said Commission and to enact the same into law.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Article 81 of the Code of Public General
Laws of Maryland (1924), entitled "Revenue and Taxes, "
be and it is hereby repealed, and that a new article, with the
same title and appropriate sub-titles, be and it is hereby en-
acted in lieu thereof to read as follows:

ARTICLE 81—REVENUE AND TAXES.

Rules of Construction.

1. The provisions of this article, so far as they are sub-
stantially the same as existing statutes, shall be construed as
continuations thereof, and as intended to make no substantive
change in existing laws, except so far as such change shall
be clearly manifest; and no implication of a change of intent
shall arise by reason of a change in words or phraseology, or_;
by reason of a relocation or rearrangement of sentences, phrases,