HARRY W. NICE, GOVERNOR. 605

ing "Excise Tax on Income from Foreign Fiduciaries, "
said Sections 141A and 141B to follow Section 141 of said
Article 81, and repealing paragraph (b) of Section 8 of
said Article 81, sub-title "Ordinary Taxes, " sub-heading
"What Shall be Taxed and Where. "

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 4 of Article 81 of the Annotated
Code of the Public General Laws of Maryland, (1929 Sup-
plement) title "Revenue and Taxes, " sub-title "Classifica-
tion of Taxes, " be and the same is hereby repealed and
re-enacted with amendments so as to read as follows:

"4. The taxes imposed by this Article shall be divided
into (1) ordinary taxes, and (2) special taxes. Direct taxes
imposed in respect of real or personal property shall be ordi-
nary taxes. Special taxes shall include:

(a) Tax on deposits of savings banks.

(b) Gross receipts tax.

(c) Tax on official commissions.

(d) Tax on commissions of executors and adminis-
trators.

(e) Collateral inheritance tax.

(f) Bonus tax on corporations.

(g) Tax on franchise to be a corporation,
(h) Franchise tax on foreign corporations,
(i) Excise tax on income received from foreign
fiduciaries. "

SEC. 2. And be it further enacted, That two new Sec-
tions be and they are hereby added to Article 81 of the
Annotated Code of the Public General Laws of Maryland
(1929 Supplement), title "Revenue and Taxes, " sub-title
"Special Taxes, " to be known as Sections 141A and 141B,
respectively, to appear under a new sub-heading "Excise
Tax on Income from Foreign Fiduciaries, " to follow imme-
diately after Section 141 of said Article 81, and to read as
follows:

"141A. Residents of this State who derive income from
intangible personal property of the classes enumerated in
Section 6, sub-divisions (S), (4) and (5), of this Article,
held in trust for them or for their use by any trustee or
other fiduciary not a resident of this State, where the donor
or testator creating such trust, is or was, at the time of the
creation of such trust, a resident of this State, shall be sub-