WM. PRESTON LANE, JR., GOVERNOR. 9

subtracted from his gross income beginning with the calendar
year [1944] 1949 and thereafter, |[Four] Six Hundred Dol-
lars [ ($400.00)] ($600.00) for each dependent, as defined in
Section [229] 228 (b) of this sub-title.

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 parsed 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 6
(House Bill 20)

AN ACT to add a new sub-section to Section 228 of Article 81
of the Annotate Code of Maryland (1947 Supp.), title
"Revenue and Taxes", sub-title "Income Tax", said new sub-
section to follow immediately after Sub-section (h) of said
Section 228, as said sub-section was enacted by Chapter 546
of the Acts of 1949, to be known as Sub-section (i), relating
to an additional personal exemption for the taxpayer and
his spouse who has attained the age of sixty-five (65)
YEARS, AND AN ADDITIONAL DEPENDENT CREDIT
FOR EACH DEPENDENT WHO HAS ATTAINED THE
AGE OF SIXTY-FIVE (65) YEARS.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That a new sub-section be and the same is hereby added
to Section 228 of Article 81 of the Annotated Code of Mary-
land (1947 Supp.), title "Revenue and Taxes", sub-title
"Income Tax", said new sub-section to follow immediately
after Sub-section (h) of said Section 228, as said sub-section
was enacted by Chapter 546 of the Acts of 1949, and to read
as follows:

228.

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