HERBERT R. O'CONOR, GOVERNOR. 33

providing for such benefit or upon termination of such plan or
system or policy of insurance or of his services with such
employing unit;

(3) The payment by an employing unit (without deduction
from the remuneration of the individual in its employ) of the
tax imposed upon an individual in its employ under Section
1400 of the Federal Internal Revenue Code with respect to
services performed after December 31, 1940; or

(4) Dismissal payments after December 31, 1940, which
the employing unit is not legally required to make.

TRANSITIONAL PROVISION.

20. Wages payable to an individual for insured work per-
formed prior to January 1, 1941, shall, for the purposes of
Sections 3 (b) (1), 3 (c), and 4 (e) of the Unemployment
Compensation Law, as amended by this Act, be deemed to be
wages paid within the calendar quarter with respect to which
such wages were payable.

SEC. 2. And be it further enacted, That this Act is hereby
declared to be an emergency law and necessary for the imme-
diate preservation of the public health and safety, and having
been passed upon by a yea and nay vote, supported by three-
fifths of all the members elected to each of the two Houses of
the General Assembly, the same shall take effect from the date
of its passage.

Approved February 14, 1941.

CHAPTER 18.
(Senate Bill 87)

AN ACT to add a new section to Article 11 of the Code of
Public Local Laws of Maryland (1930 Edition), title
"Frederick County", sub-title "Thurmont", said new
section to be known as Section 781A and to follow im-
mediately after Section 781 of said Article, authorizing
the Commissioners of Thurmont to impose and collect
sewer rents or charges and making said charges liens on
the property served.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That a new section be and it is hereby added
to Article 11 of the Code of Public Local Laws of Mary-
2