314 LAWS OF MARYLAND. [CH. 293

immediate preservation of the public health and safety,
and being passed 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 March 31, 1943.

CHAPTER 293.
(Senate Bill 238)

AN ACT to repeal and re-enact, with amendments, Sub-
section (17) of Section 7 of Article 81 of the Annotated
Code of Maryland (1939 Edition), title "Revenue and
Taxes", sub-title "What Shall Be Taxed and Where'',
as said Sub-section was amended by Chapter 770 of the
Acts of 1941, relating to the exemption of household fur-
niture and effects in Wicomico County.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Sub-section (17) of Section 7 of Article 81
of the Annotated Code of Maryland (1939 Edition), title
"Revenue and Taxes", sub-title "What Shall Be Taxed
and Where", as said Sub-section was amended by Chapter
770 of the Acts of 1941, be and it is hereby repealed and
re-enacted, with amendments, to read as follows:

(17) Five Hundred Dollars ($500) in value of house-
hold furniture and effects in this State held for the house-
hold use of the owners or members of his family, and not
held or employed for purposes of profit or in connection
with any business, profession or occupation; provided that
any County, in the discretion of the County Commissioners,
may levy, for county taxation only, upon such household
furniture and effects in excess of One Hundred Dollars
($100) in value. All such household furniture and effects
owned in Wicomico County shall be completely exempt from
all county and State taxation. The County Commissioners
of the several Counties, and the Mayor and City Council
of Baltimore are hereby authorized to provide, by resolu-
tion or ordinance, for the complete exemption of all such
household furniture and effects from county or city taxa-
tion. In any county or the City of Baltimore in which
such resolution or ordinance is passed, such household
furniture and effects shall also be exempt from taxation
for State purposes.