4 LAWS OF MARYLAND. [CH. 1

nate on January 1, 1948, unless extended by the General
Assembly of Maryland, but such expiration or termination
shall not affect the legality of any taxes imposed under the
authority of this sub-section, for the years 1946 and 1947, and
any such taxes due and unpaid shall be collected notwith-
standing said expiration or termination; provided, further,
that the power to tax granted to the City by this sub-section
shall be exercised by said City only at the time and in conjunc-
tion with the passage of the annual Ordinance of Estimates
required by Section 41 of the Baltimore City Charter (1938
Edition) and provided, further, that the City, in exercising
the power to tax granted by this sub-section, shall proceed as
follows:

The Board of Estimates shall by resolution designate the
subjects or objects of taxation and rate of such taxation and
the amount estimated to be raised thereby and send said
resolution to the City Council along with the Ordinance of
Estimates. The City Council, if it approves the resolution of
the Board of Estimates, shall pass an ordinance or ordinances
embodying its recommendations, along with the Ordinance of
Estimates and provide for the levy and collection of said tax
or taxes. If however, it disapproves, in whole or in part, the
resolution of the Board of Estimates, the City Council shall
nevertheless ordain so much thereof as it approves and some
other or additional method for raising the amount of money
required, and shall thereupon pass an ordinance or ordinances
imposing and levying a tax or taxes and designating the sub-
jects or objects that shall be taxed to raise said amount of
money and send it to the Mayor for his approval or disap-
proval as in the case of other ordinances; provided that the
power herein granted to the Mayor and City Council of Balti-
more to tax shall be in addition to the power to tax which it
now has, and nothing in this sub-section shall be construed
in any way to impair or diminish the powers now possessed
by said City.

SEC. 2. And be it further enacted, That all laws or parts
of laws inconsistent with the provisions of this Act be and the
same are hereby repealed to the extent of such inconsistency.

SEC. 3. And ~be it further enacted, That this Act is hereby
declared to be an emergency measure and necessary for the
immediate preservation of the public health and safety and
having been passed by a "Yea" and "Nay" vote, supported by
three-fifths of all the members elected to each of the two Houses
of the General Assembly, the same shall take effect from the
date of its passage."

Approved November 7,1945.