HERBERT R. O'CONOR, GOVERNOR. 589

"Income Tax", said new section to be known as Section
223 (m), to follow immediately after Section 223 (1) thereof
(enacted by Chapter 912 of the Laws of 1941), and to read as
follows:

223. (m) Operating revenues (less related expenses) of
railroads, other public utilities and contract carriers.

SEC. 14. And be it further enacted, That should any sec-
tion, or part of a section of this Act be held invalid for any
reason, such holding shall not be construed as affecting the
validity of any remaining section or part of a section, it being
the legislative intent that the remainder of this Act shall
stand, notwithstanding the invalidity of such section or part
of a section.

SEC. 15. And T)$ 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laws repealed by this Act shall nevertheless remain in force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 1943 or any fiscal year end-
ing in 1943), or the enforcement of any penalty incurred, or
the punishment of any crime committed, prior to the effective
date of this Act.

SEC. 16. And be it further enacted, That this Act shall
take effect on October 1, 1943.

Approved May 4, 1943.

CHAPTER 489.
(House Bill 152)

AN ACT to repeal and re-enact, with amendments, Section 74
of Article 56 of the Annotated Code of Maryland (1939
Edition), title "Licenses", sub-title "Tax on Admissions", as
said section was amended by Chapter 823 of the Acts of
1941, to exempt the proceeds from any entertainment or
amusement which go to volunteer fire companies.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 74 of Article 56 of the Annotated Code of