822 LAWS OF MARYLAND. [CH. 635

follow immediately after Section 230A of said Article, as
enacted by Chapter 319 of the Acts of 1943, said new section
to read as follows:

230B. In lieu of the regular method of computation pre-
scribed by this sub-title, and the payment of the tax imposed
by Section 230 (a) of this sub-title, an individual reporting
on a cash basis for any taxable year, beginning after December
31, 1942, may elect to pay the tax as shown in the following
table, if his gross income for the taxable year is Five Thou-
sand Dollars ($5, 000) or less, and consists only of one or more
of the following: (1) Salary; (2) Wages; (3) Compensation
for personal services; or (4) Dividends, interest and annuities
not in excess of One Hundred Dollars ($100) in the aggregate.

2% Rate

Gross Income Less Allowance Optional Tax for Personal

for Dependents Exemption Status of

From To $1, 000. 00 $2, 000. 00

$ 0. 00 $1, 200. 00 $ 0. $ 0.

1, 200. 01 1, 400. 00 3. 0.

1, 400. 01 1, 600. 00 7. 0.

1, 600. 01 1, 800. 00 11. 0.

1, 800. 01 2, 000. 00 14. 0.

2, 000. 01 2, 200. 00 18. 0.

2, 200. 01 2, 400. 00 21. 1.

2, 400. 01 2, 600. 00 25. '5.

2, 600. 01 2, 800. 00 29. 9.

2, 800. 01 3, 000. 00 32. 12.

3, 000. 01 3, 200. 00 36. 16.

3, 200. 01 3, 400. 00 39. 19.

3, 400. 01 3, 600. 00 43. 23.

3, 600. 01 3, 800. 00 47. 27.

3, 800. 01 4, 000. 00 50. 30.

4, 000. 01 4, 200. 00 54. 34.

4, 200. 01 4, 400. 00 57. 37.

4, 400. 01 4, 600. 00 61. 41. -

4, 600. 01 4, 800. 00 6'5. 45.

4, 800. 01 5, 000. 00 68. 48.

In applying the above schedule, to determine the tax of a
taxpayer with one or more dependents, there shall be sub-
tracted from his gross income Four Hundred and Forty Dol-
lars ($440. 00) for each dependent, as defined in Section 228 (b)
of this sub-title.

Whether a taxpayer is entitled to the personal exemption
of One Thousand Dollars ($1, 000) or Two Thousand Dollars
($2, 000), shall be determined by his status on July 1st of the