1104 LAWS OF MARYLAND. [CH. 539

hides and the taxes levied thereon to be made by the Super-
visor of Assessments of said Caroline County.

All Acts, general, local and special including the Charter
provisions of the Municipality of the Mayor and Council
of Federalsburg inconsistent with the provisions hereof,
are hereby repealed to the extent of such inconsistency.

SEC. 2. And be it further enacted, That this Act shall
take effect June 1, 1935.

Approved May 17, 1935.

CHAPTER 539.

AN ACT to add two new sections to Article 56 of the Anno-
tated Code of Maryland (1929 Supplement), title "Licen-
ses, " sub-title "Emergency Gross Receipts Tax, " as said
sub-title was enacted by Chapter 188 of the Acts of 1935,
said new sections to be known as Section 72CC and 72CCC
and to follow immediately after Section 72C of said
Article for the purpose of increasing the fee for register-
ing the title to motor vehicles and authorizing registered
motor vehicle dealers to deduct from their gross sales,
before the payment of the one per cent, gross receipts
tax, the amount of gross sales on motor vehicles.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That 2 new sections be and are hereby added to
Article 56 of the Annotated Code of Maryland (1929 Sup-
plement), title "Licenses, " sub-title "Emergency Gross Re-
ceipts Tax, " as said sub-title was enacted by Chapter 188
of the Acts of 1935, said new sections to be known as Sec-
tions 72CC and 72CCC to follow immediately after Section
72C of said Article, and to read as follows:

72CC. In addition to the charges prescribed by Sections
202 and 203A of Article 56 of the Code of Public General
Laws of Maryland (1929 Supplement), for the issuance of
an original certificate of title there is hereby imposed, and
the Commissioner of Motor Vehicles shall collect a tax
upon the issuance of such certificate of title at the rate of
one per centum of the fair market value of every motor
vehicle for which a certificate of title is applied for and
issued. The Commissioner of Motor Vehicles shall require
every applicant to supply such information as he may deem