HERBERT R. O'CONOR, GOVERNOR. 577

8(e) Shares of stock, taxable under the provisions of this
Article held in trust by a resident of any county and/or city in
this State, in trust for any person residing in any other county
and/or city in this State, shall be taxed to the owner of the
equitable estate or estates for the time being therein in the
county and/or city where he may reside, but shall be payable
. by and collected from the trustee for the account of the bene-
ficiary.

SEC. 2. And be it further enacted, That this Act is hereby
declared to be an emergency law and necessary for the im-
mediate 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 May 4, 1943.

CHAPTER 485.
(House Bill 123)

AN ACT to repeal and re-enact, with amendments, Section 157
of Article 33 of the Annotated Code of Maryland (1939
Edition), title "Elections", sub-title "Offenses", as said sec-
tion was amended by Chapters 777 and 848 of the Acts of
1941, relating to the sale of alcoholic beverages in Baltimore
City, Anne Arundel and Howard Counties after the polls
have closed on Election Days.

SECTION 1. Be it enacted by the General Assembly of Mary-
land,, That Section 157 of Article 33 of the Annotated Code of
Maryland (1939 Edition), title "Elections", sub-title "Offenses",
as said section was amended by Chapters 777 and 848 of the
Acts of 1941, be and it is hereby repealed and re-enacted, with
amendments, to read as follows:

157. It shall be unlawful for the keeper of any hotel, tavern,
store, drinking establishment or any other place where liquors
are sold, or for any person or persons, directly or indirectly,
to sell, barter, give or dispose of any spirituous or fermented
liquors, ale or beer, or intoxicating drinks of any kind within
any election district or precinct of this State on the day of
any election hereafter to be held in such district or precinct;
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