6 LAWS OF MARYLAND. [CH. 3

the authority to collect the taxes so to be collected by such
action shall be conclusive proof of that authority.

(c) The term "taxes" as herein referred to shall mean
taxes similar to those imposed under Article 81 of the Anno-
tated Code of Maryland (1989 Edition, as amended), together
with all lawful interest charges and penalties added thereto.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1950.

Approved February 20, 1950.

CHAPTER 3

(Senate Bill 20)

AN ACT to repeal and re-enact, with amendments. Section
230B, Sub-section (c), of Article 81 of the Annotated Code
of Maryland (1947 Supp.), title "Revenue and Taxes", sub-
title "Income Tax", as said sub-section was enacted by
Chapter 1 of the Acts of the Extraordinary Session of 1948,
relating to the optional method of computation of tax.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 230B, Sub-section (c), of Article 81 of the
Annotated Code of Maryland (1947 Supp.), title "Revenue and
Taxes", sub-title "Income Tax⁷', as said sub-section was
enacted by Chapter 1 of the Acts of the Extraordinary Session
of 1948, be and the same is hereby repealed and re-enacted,
with amendments, to read as follows:

230B.

(c) In lieu of the regular method of computation provided
by this sub-title, and the payment of the tax imposed by
Section 230 (c) of this sub-title, an individual reporting on a
cash basis for any taxable year, beginning after December 31,
[19473 1948, may elect to pay the tax as shown in the follow-
ing table, if his gross income for the taxable year is Ten
Thousand Dollars ($10,000.00) 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] Five Hundred Dollars
[$100.00] ($500.00) in the aggregate.

SEC. 2. And be it further enacted., That this Act is hereby
declared to be an emergency measure and necessary for the