604 LAWS OF MARYLAND. [CH. 301
CHAPTER 301.

AN ACT to repeal and re-enact with amendments Section
15 of Article 97 of the Code of Public General Laws of
Maryland (1924 Edition), title "Weights and Measures. "

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 15 of Article 97 of the Code of
Public General Laws of Maryland (1924 Edition), title
"Weight and Measures, " be and the same is hereby re-
pealed and re-enacted with amendments so as to read as
follows:

15. The units or standards of measures of capacity for
liquids designated in this Article shall be based on a liquid
gallon, or two hundred and thirty-one cubic inches; thirty-
one and one-half gallons equalling one barrel, and two bar-
rels one hogshead, continual divisions of the gallon by two,
equalling half-gallons, quarts, pints, half-pints and gills.
Ice Cream, frozen custard, ice milk, milk sherbet, water ice
or ice sherbet sold in packages or containers of one gill or
more shall, for the purposes of this Section, be deemed to
be a liquid. Any person, firm or corporation selling ice
cream, frozen custard, ice milk, milk sherbet, water ice or
ice sherbet in packages or containers containing one gill
or more which do not conform to the divisions of the gal-
lon as prescribed in this Section shall be guilty of a misde-
meanor and, upon conviction, be fined not less than Twen-
ty-five Dollars ($25. 00) nor more than One Hundred Dol-
lars ($100. 00) for each and every offense.

Approved April 18, 1935.

CHAPTER 302.

AN ACT providing for the taxation of income received
by residents of this State from intangible personal prop-
erty held by trustees or other fiduciaries not residents
of this State, by repealing and re-enacting with amend-
ments Section 4 of Article 81 of the Annotated Code of
the Public General Laws of Maryland (1929 Supplement),
title "Revenue and Taxes, " sub-title "Classification of
Taxes, " by adding two new sections to be known as Sec-
tions 141A and 141B, respectively, to said Article 81,
under the sub-title "Special Taxes, " with a new sub-head-