HERBERT R. O'CONOR, GOVERNOR. 1673

(4) All domestic and foreign electric light or power
companies doing business in this State, at the rate of one
(1%) per centum.

(5) All domestic and foreign gas companies doing busi-
ness in this State, at the rate of one and one-half (1/2%)
per centum.

SEC. 5. And be it further enacted, That Section 100 of
Article 81 of the Annotated Code of Maryland (1939 Ed. ),
title "Revenue and Taxes", sub-title "Gross Receipts Tax",
be and the same is hereby repealed.

SEC. 6. And be it further enacted, That if any provision
of this Act, or the application of any such provision, to any
person or circumstance shall be adjudged or held by any
court of competent jurisdiction to be invalid, the remainder
of the Act, and the application of the Act to persons or
circumstances other than those as to which it is held in-
valid, shall not be affected, impaired or invalidated.

SEC. 7. And be it further enacted, That all laws or parts
of laws, both Public General and Public Local, inconsistent
with the provisions of this Act be, and the same are hereby
repealed to the extent of such inconsistency.

SEC. 8. And be it further enacted, That the provisions
of this Act, so far as they are substantially the same as
existing statutes, shall be construed as continuations there-
of; and all laws repealed by this Act shall nevertheless
remain in force for the assessment and collection of any
tax levied, incurred or accrued (except as in this Act
otherwise provided), or the enforcement of any penalty
incurred, or the punishment of any crime committed, prior
to the effective date of this Act.

SEC. 9. And be it further enacted, That this Act shall
take effect if and when, but only if and when, prior to
June 1, 1947, the Governor shall proclaim that it is in
effect, as hereinafter authorized. The Governor shall, and
is hereby authorized and empowered to, proclaim this Act
in effect if and when, and only if and when, prior to June 1,
1947, the State is unable to enforce collection legally of the
tax measured by operating revenues of railroads worked
by steam, imposed by Section 95 of Article 81 of the Anno-
tated Code of Maryland (1943 Supp. ) or any amendment
thereto passed by the 1945 General Assembly of Maryland,
because such tax is declared unconstitutional, invalid or
ineffective in its application to interstate operating reve-
nues by a court of last resort of competent jurisdiction or