1748 LAWS OF MARYLAND. [CH. 1002

WHEREAS, Lieutenant Martin J. Mannion contributed to the
Police Pension Fund during all his years of service; therefore

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That the Police Commissioner of Baltimore City be and
he is hereby authorized and directed to pay to Mrs. Barbara
Mannion, widow of Lieutenant Martin J. Mannion, former
member of the Police Department of Baltimore City, the same
pension to which she would have been entitled if he had been
killed in the performance of duty; the said pension to be paid
at the same time and in the same manner as other pensions
are paid.

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

Approved May 4, 1945.

CHAPTER 1002.
(House Bill 249)

AN ACT to repeal and re-enact, with amendments, Sub-section
(m) 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 operating revenues subject to gross receipts tax
(less related expenses) of railroads, other public utilities
and contract carriers, for the all taxable years ending after
December 31, 1943.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Sub-section (m) 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repealed and re-enacted, with amendments, to read as follows: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.

(m) For all calendar years beginning after December 31,
1943, and all fiscal years ending after said date, the operating
revenues subject to the gross receipts tax imposed by Article
81 of the Annotated Code of Maryland (1943 Supplement)
(less related expenses) of railroads, other public utilities and
contract carriers.

SEC. 2. And be it further enacted, That this Act is hereby
declared to be an emergency law and necessary for the imme-