HERBERT R. O'CONOR, GOVERNOR. 819

sequently be found capable of performing his duties, then said
payments shall cease and terminate.

(d) The Mayor and Aldermen of Frederick is hereby author-
ized to levy and collect such taxes as may be necessary to
carry out the provisions of this Section. All amounts of
money heretofore levied and expended for the use of said fire
companies by the Mayor and Aldermen of Frederick are here-
by ratified and approved.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1943.

Approved May 4, 1943.

CHAPTER 635.
(House Bill 707)

AN ACT to repeal and re-enact, with amendments, Section 33
of Article 9 of the Annotated Code of Maryland (1939 Edi-
tion), title "Attachments'', sub-title "Attachments of Wages
or Hire", to provide that salary or wages shall not be exempt
from attachment or lien for income tax due the State; to
repeal and re-enact, with amendments, Section 51 of said
Article 9, sub-title "Lien of State", to provide that personal
property shall be liable to lien or execution as therein pro-
vided on judgment; to add a new sub-section to Section 222
of Article 81 of said Code, title "Revenue and Taxes", sub-
title "Income Tax", said new sub-section to follow imme-
diately after Sub-section (p) of Section 222 of said Article,
as enacted by Chapter 792 of the Acts of 1941, to be known as
Sub-section (q) of said Section 222 of said Article, provid-
ing for the definition of the term "employer"; to add a new
sub-section to Section 223 of said Article 81, sub-title "In-
come Tax", to be known as Sub-section (m) of said Section
223 of said Article, and to follow immediately after Sub-
section (1) of said Section 223 of said Article, as enacted
by Chapter 912 of the Acts of 1941, providing for the ex-
clusion from gross income of amounts received as compen-
sation for personal injuries or sickness resulting from active
service in the armed forces; to add a new section to said
Article 81, sub-title "Income Tax", to be known as Section
230B, and to follow immediately after Section 230A of said
Article, as enacted by Chapter 319 of the Acts of 1943, pro-
viding for a simplified return and an optional method of
computing income tax liability in certain cases; to repeal