HERBERT R. O'CONOR, GOVERNOR. 821

hereby repealed and re-enacted with amendments, so as to read
as follows:

51. All lands, tenements and personal property belonging
to any person indebted to this State, after the commence-
ment of a suit therefor against him, or the filing of any lien
as by law provided, shall be liable to execution on any judg-
ment or decree which may be rendered against him in such
suit, or to execution, attachment or sale on the levy or lien,
in whosoever hands or possession the said lands, tenements
or personal property may be found; but where the debtor hath
granted or may hereafter grant any road, way or easement in
or over any lands liable as aforesaid, the rights accruing
through or by such grant shall not be affected by the preced-
ing provisions of this section; provided, however, that all
existing rights of the State now vested shall not be in any
way diminished or released, except as herein provided.

SEC. 3. And be it further enacted, That a new sub-section
be and the same is hereby added to Section 222 of Article 81
of the Annotated Code of Maryland (1939 Edition), title
"Revenue and Taxes", sub-title "Income Tax", said new sub-
section to follow immediately 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), said new sub-section to
read as follows:

(q) "Employer" means any person, firm or corporation
employing or utilizing the, services of one or more individuals
for hire, remuneration or compensation of any kind.

SEC. 4. And be it further enacted, That a new sub-section,
be and the same is hereby added to Section 223 of Article 81
of the Annotated Code of Maryland (1939 Edition), title
"Revenue and Taxes", sub-title "Income Tax", said new sub-
section to follow immediately after Sub-section (1) of Section
223 of said Article, as enacted by Chapter 912 of the Acts of
1941, to be known as Sub-section (m), said new sub-section
to read as follows:

(m) Amounts received as pension, annuity or any similar
allowance for personal injuries or sickness, resulting from
active service in the armed forces of the United States or of
the State of Maryland.

SEC. 5. And be it further enacted, That a new section be
and the same is hereby added to Article 81 of the Annotated
Code of Maryland (1939 Edition), title "Revenue and Taxes",
sub-title "Income Tax" to be known as Section 230B, and to