HERBERT R. O'CONOR, GOVERNOR. 11

sub-title "Gasoline Tax", he and it is hereby repealed and re-
enacted, with amendments, to read as follows:

240. (b). "Motor vehicle fuel" means and includes gaso-
line, casing head or natural gasoline, benzol, benzine, naphtha
and any other liquid prepared, advertised, offered for sale,
sold for use as, or used for, the generation of power for the
propulsion of motor vehicles, and Diesel oil, oil or other liquids
used in Diesel engines or in internal combustion engines for
the propulsion of motor vehicles, including any product ob-
tained by blending together any one or more products of pe-
troleum, with or without other products, if the resultant prod-
uct is capable of such use.

SEC. 2. And be it further enacted. That this Act shall take
effect June 1, 1945.

Approved January 26, 1945.

CHAPTER 11.

(Senate Bill 1)

AN ACT to repeal and re-enact, with amendments, Sub-section
(f) of Section 223 of Article 81 of the Annotated Code of
Maryland (1943 Supplement), title "Revenue and Taxes",
sub-title "Income Tax", providing that gross income shall not
include dividends received from stock of national banks
located and operating without the State.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Sub-section (f) of Section 223 of Article 81 of the
Annotated Code of Maryland (1943 Supplement), title "Reve-
nue and Taxes", sub-title "Income Tax", be and it is hereby
repealed and re-enacted, with amendments, to. read as follows:

223. (f) Beginning with the year 1944 and thereafter, divi-
dends received upon stock of national banks located within and
without the State and also domestic corporations the shares of
which are subject to ordinary taxes.

SEC. 2. And be it further enacted, That this Act is hereby
declared to be an emergency law and necessary for the imme-
diate. preservation of the public health and safety and having
been passed upon by yea and nay vote, supported by three-
fifths of all 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 January 31, 1945.