HARRY W. NICE, GOVERNOR. 405

SEC. 1A. And be it further enacted, That Section 11 of
Chapter 259 of the Acts of 1933 be and it is hereby repealed.

SEC. 2. 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 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: May 17, 1935.

CHAPTER 188.

AN ACT to add a new sub-title and seventeen new sections
to Article 56 of the Annotated Code of Maryland, 1929
Supplement, title "Licenses, " said new sub-title to be
known as "Emergency Gross Receipts Tax, " and said
new sections to be known as Sections 72-A, 72-B, 72-C,
72-D, 72-E, 72-F, 72-G, 72-H, 72-1, 72-J, 72-K, 72-L,
72-M, 72-N, 72-0, 72-P and 72-Q, to follow imme-
diately after Section 72 of said Article, providing for the
levy and collection of a tax for the privilege of engaging
in the business of selling tangible personal property at
retail at the rate of 1% of the gross receipts from such
sales; providing for the appropriation of the receipts
from said tax to the purposes of unemployment relief
and old age pensions; providing^ the method and manner
of collecting said tax; and imposing penalties for viola-
tions of the provisions of this Act.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That a new sub-title and seventeen new sections
be and the same are hereby added to Article 56 of the
Annotated Code of Maryland, 1929 Supplement, title "Li-
censes, " said new sub-title to read "Emergency Gross Re-
ceipts Tax" and said new sections to be known as 72-A,
72-B, 72-C, 72-D, 72-E, 72-F, 72-G, 72-H, 72-1. 72-J, 72-K,
72-L, 72-M, 72-N, 72-0, 72-P, and 72-Q, to follow immedi-
ately after Section 72 of said Article and to read as follows:

EMERGENCY GROSS RECEIPTS TAX
72-A. DEFINITIONS. The following words, terms and
phrases when used in this Act shall have the meaning