468 LAWS OF MARYLAND. [CH. 277

ing the preceding meeting. The Commission shall promptly
pay all taxes collected under the provisions of this Section to
the Treasurer of Maryland.

Every person, firm, association or corporation licensed to
hold racing meetings in the State of Maryland under the
provisions of Section 8 of said Article 78B of the Annotated
Code of Maryland, shall in addition to the other taxes and
fees imposed under the provisions of said Article, pay an-
nually to the Maryland State Fair Board the sum of Four
Thousand Dollars ($4, 000. 00), and to the Maryland Horse
Breeders' Association the sum of Two Thousand Dollars
($2, 000. 00).

SEC. 12. And be it further enacted, That Sections 215, 216,
217, 218, 219, 220, 221, 222, 223, 224, 225, 226, 227, 228, 229,
230, 231, 232, 233, 234, 235, 236, 237, 238, 239, 240, 241, 242,
243, 244, 245, 246, 247, 248, 249, 250 and 251 of Article 81
of the Annotated Code of Maryland (1935 Supplement), title
"Revenue and Taxes", sub-title "Income Tax", be, and they
are hereby repealed, and thirty-seven new sections be, and
they are hereby enacted in lieu thereof, said new sections to
be known as Sections 215, 216, 217, 218, 219, 220, 221, 222, 223,
224, 225, 226, 227, 228, 229, 230, 231, 232, 233, 234, 235, 236, 237,
238, 239, 240, 241, 242, 243, 244, 245, 246, 247, 248, 249, 250 and
251, to follow immediately after Section 214 of said Article,
and to read as follows:

215. Definitions. For the purposes of this sub-title and
unless otherwise required by the context:

(a) "Comptroller" means the State Comptroller.

(b) "Person" means an individual, a partnership or a cor-
poration.

(c) "Taxpayer" means any person required by this sub-title
to pay a tax or file a report.

(d) "Partnership" includes all co-partners, whether general
or special, and whether limited or unlimited; it includes also
joint enterprises.

(e) "Individual" means all natural persons, whether mar-
ried or unmarried; and also all fiduciaries, including corporate
fiduciaries and the estates they represent,

(f) "Fiduciary" means any person by whom the legal title
to real or personal property is held for the use and benefit
of another, and shall include a trustee and a receiver, but
shall not include an agent holding custody or possession of
property owned by his principal, a guardian, a committee or
trustee for an incompetent, or an executor or administrator
of the estate of a decedent.