416 LAWS OF MARYLAND [CH. 90

CHAPTER 90
(House Bill 88)

AN ACT to add a new sub-section to Section 7 of Article 81
of the Annotated Code of Maryland (1947 Supplement),
title "Revenue and Taxes", sub-title "Ordinary Taxes, What
Should Be Taxed and Where", to be known as Sub-section
(35) and to follow immediately after Sub-section (34) of
said section, exempting certain real property of certain
disabled veterans from taxation.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That a new sub-section be and it is hereby added to
Section 7 of Article 81 of the Annotated Code of Maryland
(1947 Supplement), title "Revenue and Taxes", sub-title
"Ordinary Taxes. What Shall Be Taxed and Where", to be
known as Sub-section (35), to follow immediately after Sub-
section (34) of said section, and to read as follows:

7.

(35) (a). The dwelling house and the lot or curtilage
whereon the same is erected, of any citizen and resident of
this State, now or hereafter honorably discharged or released
under honorable circumstances, from active service, in time
of war, in any branch of the armed forces, who has been or
shall be declared by the United States Veterans Adiministra-
tion or its successors to have a service-connected disability
from paraplegia or permanent paralysis of both legs and
lower parts of the body resulting from traumatic injury to
to the spinal cord or brain, or from total blindness, or from
the amputation of both arms or both legs. Such exemption
shall be in addition to any other exemption of such person's
real and personal property which now is or hereafter shall be
prescribed or allowed by the Constitution or by law but no
taxpayer shall be allowed more than one exemption under
this sub-section.

(b). All exemptions from taxation hereunder shall be
allowed by the assessing authority upon the filing of a claim
in writing under oath, made by or on behalf of the person
claiming the same, showing the right to the exemption, briefly
describing the property for which exemption is claimed and