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8 LAWS OF MARYLAND. [CH. 5
(F) a son or daughter of a brother or sister of the tax-
payer,
(G) a brother or sister of the father or mother of the tax-
payer,
(H) a son-in-law, daughter-in-law, father-in-law, mother-
in-law, brother-in-law, or sister-in-law of the taxpayer.
(I) a foster son or foster daughter of the taxpayer.
As used in this subsection, the terms "brother" and "sister'7
include a brother or sister by the half-blood. A foster child
who is actually supported and maintained by the taxpayer
shall be considered a child of such person for the purposes
of this section. For the purposes of determining whether any
of the foregoing relationships exist, a legally adopted child
of a person shall be considered a child of such person by
blood. The term "dependent" does not include any individual
who is a citizen or subject of a foreign country unless such
individual is a resident of the United States or of a country
contiguous to the United States.
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 February 25, 1950.
CHAPTER 5
(House Bill 18)
AN ACT to repeal and re-enact, with amendments, Section
230B, sub-section (e) of Article 81 of the Annotated Code
of Maryland (1947 Supp.), title "Revenue and Taxes", sub-
title "Income Tax", relating to the allowable personal
exemption and dependent credit.
SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 230B, sub-section (e) of Article 81 of the
Annotated Code of Maryland (1947 Supp.), title "Revenue
and Taxes", sub-title "Income Tax", be and the same is
hereby repealed and re-enacted, with amendments, to read as
follows:
230B.
(e) In applying the above schedules, to determine the tax
of a taxpayer with one or more dependents, there shall be
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