HERBERT R. O'CONOR, GOVERNOR. 1669

ments as authorized and empowered under the preceding
sections of this Act, then the State Roads Commission is
further authorized and empowered to permit the use by
the said counties, the City of Baltimore, the cities, munici-
palities, towns, special taxing areas, and the other agencies
and subdivisions of government in the State of Maryland,
of their respective shares of the gasoline taxes and other
funds administered for them by the State Roads Commis-
sion, in order to enable them to equalize, match and secure
the benefits of any federal funds allocated to the said
counties, City of Baltimore, the cities, municipalities,
towns, special taxing areas, and the other agencies and
subdivisions of government in Maryland, from the funds
made available to Maryland by the provisions of the Fed-
eral-Aid Highway Act of 1944, and any amendments and
regulations thereto.

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

Approved May 4, 1945.

CHAPTER 965.
(Senate Bill 414)

AN ACT to repeal sub-section (15) of Section 7 of Article
81 of the Annotated Code of Maryland (1943 Supp. ),
title "Revenue and Taxes", sub-title "What Shall Be
Taxed and Where", and to enact in lieu thereof a new
sub-section, to be known as sub-section (15) of Section 7,
and to follow immediately after sub-section (14) of said
Section 7 of said Article; and to add a new sub-section
to Section 25 of Article 81 of the Annotated Code of
Maryland (1943 Supp. ), title "Revenue and Taxes", sub-
title "Rate of Tax", said new sub-section to follow imme-
diately after sub-section (g) of said Section 25 of said
Article and to be known as sub-section (h) of said sec-
tion; and to repeal and re-enact with amendments Sec-
tion 94 1/2 of said Article 81 of the Annotated Code of
Maryland (1943 Supp. ), title "Revenue and Taxes", sub-
title "Gross Receipts Tax"; and to repeal and re-enact
with amendments sub-section (a) of Section 95 of said
Article 81 of the Annotated Code of Maryland (1943
Supp. ), title "Revenue and Taxes", sub-title "Gross Re-
ceipts Tax"; and to repeal Section 100 of Article 81
of the Annotated Code of Maryland (1939 Ed. ), title