346 LAWS OF MARYLAND. [CH. 320

ately after Section 230 of said Article and to be known as
Section 230A; and to provide a credit against income taxes
payable.

SECTION 1. Be It enacted by the General Assembly of Mary-
land, That a new section be added to Article 81 of the Anno-
tated Code of Maryland (1939 Edition), title "Revenue and
Taxes", sub-title "Income Tax", to follow immediately after
Section 230 of said Article, and to be known as Section 230A,
said new section to read as follows:

230A. The taxes due and payable by any taxpayer under
this sub-title, with respect to taxable income for the calendar
years 1942, 1943 and 1944, if the taxpayer's taxable year is
the calendar year, or with respect to the first fiscal years
ending after December 31, 1942, 1943 and 1944, if the tax-
payer's taxable year is a fiscal year, shall be subject to a
credit of thirty-three and one-third (33-1/3) percentum. Each
taxpayer shall calculate the tax due by him under this sub-
title, without reference to this section, with respect to any
of said taxable years, on a return prescribed by the Comp-
troller, shall deduct from the tax so calculated the credit
given by this section, and, in the manner and at the times
provided in this sub-title, shall file said return and pay as
the total tax due by the taxpayer, the amount of the tax as
originally calculated, which shall remain after the deduction
herein authorized.

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 being
passed upon a yea and nay vote, supported by three-fifths of
all the members elected to each of the two Houses of the Gen-
eral Assembly, the same shall take effect from the date of its
passage

Approved March 23, 1943.

CHAPTER 320.
(House Bill 94)

AN ACT to propose an amendment to repeal Article 38 of the
Declaration of Eights of the Constitution of the State of
Maryland, said Article requiring the General Assembly to
give its consent to gifts or sales of land to churches and
to all gifts made by will to churches and denominations.