HERBERT R. O'CONOR, GOVERNOR. 1691

allocating the business income of corporations as may justly
and fairly determine the portion thereof derived from or rea-
sonably attributable to the trade or business carried on within
this State.

SEC. 19. And be it further enacted, That as used in this Act
the word "Department" shall mean the State Tax Commission
of Maryland.

SEC. 20. And be it further enacted, That if any one or more
sections, clauses, sentences or parts of this Act shall for any
reason be questioned in any court, and shall be adjudged un-
constitutional or invalid, such judgment shall not affect, im-
pair or invalidate the remaining provisions thereof, but shall
be confined in its operation to the specific provisions so held
unconstitutional or invalid, and the inapplicability or in-
validity of any section, clause, sentence or provision of this
Act in any one or more instances shall not be taken to affect
or prejudice in any way its applicability or validity in any
other instance.

SEC. 21. And be it further enacted, That all Acts and parts
of Acts, whether Public General of Public Local, inconsistent
with the provisions of this Act, be and the same are hereby re-
pealed to the extent of such inconsistency.

SEC. 22. And be it further enacted, That the provisions of
this Act, so far as they are substantially the same as existing
statutes, shall be construed as continuations thereof; and all
laws repealed by this Act shall nevertheless remain in force
for the assessment and collection of any tax levied, incurred
or accrued (except taxes with respect to income received or
accrued during the calendar year 1941 or during any fiscal
year ending in 1941), or the enforcement of any penalty in-
curred, or the punishment of any crime committed, prior to
the effective date of this Act.

SEC. 23. And be it further enacted, That this Act shall take
effect on October 1, 1941.

Approved May 26, 1941.

CHAPTER 913.
(House Bill 851)

AN ACT to declare the sanction and consent of the General
Assembly of Maryland to sundry gifts, bequests and devises
contained in the Last Wills and Testaments of certain per-