HARRY W. NICE, GOVERNOR. 1105

necessary as to the time of purchase, the purchase price,
and other information relative to the determination of the
fair market value. The Commissioner of Motor Vehicles
shall remit all sums collected under the provisions of this
section to the State Comptroller, who shall pay the same
into a special account in the general treasury, to be known
as the "State Emergency Relief Fund, " and disburse the
same for the purposes and in the manner provided in the
succeeding sections of this Act.

72CCC. Registered motor vehicle dealers, in making
their reports and returns to the State Comptroller for the
purpose of paying the gross receipts tax imposed by Section
72CC, shall be permitted to deduct all gross sales of motor
vehicles from their total gross sales and shall pay the said
Comptroller the one per cent, tax on the remainder of their
gross sales.

SEC. 2. Be it further enacted, That should this act or
any section of this act be held to be invalid for any reason,
such holding shall not be construed as effecting the validity
of chapter 188 of the acts of 1935 commonly known as
the Emergency Gross Receipts Tax, it being the Legisla-
tive intent that said act known as the Emergency Gross
Receipts Tax shall stand, notwithstanding the invalidity
of any section or part of a section or any part of this act.

SEC. 3. And be it further enacted, That this Act is
hereby declared to be an emergency law and necessary for
the immediate preservation of the public health and safety,
and having been passed upon by a yea and nay vote, sup-
ported by three-fifths of all of 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 April 4, 1935.

CHAPTER 540.

AN ACT to repeal and re-enact, with amendments, Sec-
tion 225 of Article 10 of the Code of Public Local Laws
of Maryland (1930 Edition), title "Dorchester County, "
sub-title "East New Market, " providing that certain
persons owning property in the town of East New Mar-
ket shall have the right to vote at town elections.