WM. PRESTON LANE, JR., GOVERNOR. 7

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 February 25, 1950.

CHAPTER 4
(Senate Bill 21)

AN ACT to repeal and re-enact, with amendments, Section
228, sub-section (b), of Article 81 of the Annotated Code of
Maryland (1947 Supp.), title "Revenue and Taxes", sub-
title "Income Tax", as said section was enacted by Chapter
428 of the Acts of 1949, relating to the allowable personal
exemption and dependent credit.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 228, sub-section (b), of Article 81 of the
Annotated Code of Maryland (1947 Supp.), title "Revenue
and Taxes", sub-title "Income Tax", as said section was en-
acted by Chapter 428 of the Acts of 1949, be and the same is
hereby repealed and re-enacted, with amendments, to read as
follows:

228. (b) [Four Hundred Dollars ($400)] For calendar
years beginning after December 31, 1948, Six Hundred Dol-
lars ($600) for each person (other than husband or wife)
who is dependent as herein defined. The term "dependent"
means any of the following persons who have a gross income
under $500.00 per year, and over half of whose support, for
the calendar year in which the taxable year of the taxpayer
begins, was received from the taxpayer:

(A) a son or daughter of the taxpayer, or a descendant
of either,

(B) a stepson or stepdaughter of the taxpayer,

(C) a brother, sister, stepbrother, or stepsister of the tax-
payer,

(D) a father or mother of the taxpayer, or an ancestor of
either,

(E) a stepfather or stepmother of the taxpayer,