250 LAWS OF MARYLAND [CH. 15

said new section to follow immediately after Section 257B of
said Article, and to read as follows:

258. (Distribution of Tax.) From the taxes collected
under this sub-title, the Comptroller shall pay to each County
of the State (and the word "County" as used herein shall mean
and include the Mayor and City Council of Baltimore) an
amount equal to the percentage of investment income and the
percentage of other income, subject to tax under this sub-title,
of the individual residents in said County, hereinafter speci-
fied. The amount to be distributed hereunder with respect to
taxable income of the calendar year 1948 and of prior years,
and of fiscal years ending prior to January 1, 1950, shall be
equal to 1 1/2% of all investment income, and .625% of all
other income; and with respect to income of the calendar
year 1949 and thereafter, and of fiscal years ending in the
calendar year 1950 and thereafter, shall be 1.625% of all
investment income and .675% of all other income. Provided,
however, that where the taxed income is that of a resident of
an incorporated city, town or village of any County, the
amount to be so paid over and distributed by the Comptroller
hereunder, attributable to such taxpayer, shall be equally
divided between and paid over to the said incorporated city,
town or village, and said County, in equal shares. For the
purpose of this section, the special taxing areas in Mont-
gomery County corresponding to incorported towns or villages
shall be treated as incorporated towns.

Every individual resident of Maryland making an income
taoo return under this sub-title shall be required to state on
the tax return form furnished by the Comptroller the name
of the County and the name of the incorporated city, town or
village in which he resides.

The remainder of the taxes collected shall be paid into the
general treasury of the State and distributed therefrom in the
manner and for the purposes set forth in the Budget.

SEC. 2. And be it further enacted, That this Act is hereby
declared to be an emergency measure and necessary for the
immediate preservation of the public health and safety, and
having been passed by a yea and nay vote, supported by three-
fifths of all of the members elected to each of the two Houses
of the General Assembly of Maryland, the same shall take
effect from the date of its passage.

Approved March 28, 1950.