HERBERT R. O'CONOR, GOVERNOR. 487

this State. The Insurance Commissioner, in computing taxes
upon premiums written in this State by insurance companies
shall allow credit for return premiums on cancelled policies.
The Insurance Commissioner shall pay all taxes collected here-
under to the State Comptroller. Provided, however, that noth-
ing herein contained shall apply to premiums on policies cover-
ing weekly disability benefits and on which premiums are
payable weekly.

SEC. 15. And be it further enacted, That Section 39A of
Article 48A of the Annotated Code of Maryland (1935 Sup-
plement), as enacted by Chapter 509 of the Acts of 1937, title
"Insurance", sub-title "General Provisions", be, and the same
is hereby repealed.

SEC. 16. And be it further enacted. That the sub-title "Ex-
cise Tax on Income from Foreign Fiduciaries", and Sections
141A and 141B of Article 81 of the Annotated Code of Mary-
land (1935 Supplement), title "Revenue and Taxes", be, and
the same are hereby repealed.

SEC. 17. And be it further enacted, That Sections 2(8),
2(14), 6(3), 6(4), 6(5), 6(8), 7(2), 7(23), 7(29), 7(31),
7(32), 8(a), 8(c), 27(b) and 27(g) of Article 81 of the Anno-
tated Code of Maryland (1935 Supplement), title "Revenue
and Taxes", be, and the same are hereby repealed.

SEC. 18. And be it further enacted, That Section 4 of Arti-
cle 81 of the Annotated Code of Maryland (1935 Supple-
ment) title "Revenue and Taxes", sub-title "Classification 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Taxes", be, and the same is hereby repealed and re-enacted,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 im-
posed in respect of real or personal property shall be ordinary
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 administrators.

(e) Inheritance tax.

(f) Bonus tax on corporations.

(g) Tax on franchise to be a corporation,
(h) Franchise tax on foreign corporations.
(i) Income tax.