150 LAWS OF MARYLAND. [CH. 192
CHAPTER 191.
(House Bill 210)

AN ACT to repeal and re-enact, with amendments. Sub-section
(o) of Section 213 of Article 81 of the Annotated Code of
Maryland (1943 Supplement), title "Revenue and Taxes",
sub-title "Income Tax", as said section was enacted by Chap-
ter 1 of the Acts of 1945, providing that certain payments
received by members of the United States Maritime Service,
U. S. Merchant Marine Cadet Corps and United States Mer-
chant Marine shall not be considered as gross income.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Sub-section (o) of Section 223 of Article 81 of the
Annotated Code of Maryland (1943 Supplement), title "Rev-
enue and Taxes", sub-title "Income Tax", as said section was
enacted by Chapter 1 of the Acts of 1945, be and it is hereby
repealed and re-enacted, with amendments, to read as follows:

223. (o). For any taxable year beginning after December
31, 1943 and thereafter, payments up to Fifteen Hundred Dol-
lars ($1, 500. 00) received each taxable year as members of the
armed forces of the United States and of the United States
Maritime Service, U. S. Merchant Marine Cadet Corps and the
United States Merchant Marine by residents of this State.

SEC. 2. And be it further enactedy 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 March 8, 1945.

CHAPTER 192.
(House Bill 229)

AN ACT to repeal and re-enact, with amendments, Section 7
of Chapter 935 of the Acts of Assembly of 1941, known as
the Charter for the City of Havre de Grace (Higinbothom's
Code of the Local Laws of Harford County, Section 258)
by providing for a change in the dates for the registration of
voters and for compilation of a new registration of voters.