224 LAWS OF MARYLAND. [CH. 268

and powers as attach by law to a municipal corporation,
and may acquire by purchase, gift, or in any other lawful
manner, real, personal and mixed property, and also any
rights or interests therein, which in the opinion of the
Mayor and Council it may be advisable to so acquire for
municipal purposes and may from time to time dispose
of any property, real, personal or mixed, or any rights or
interests therein, no longer needed for public purposes,
provided, however, that said Mayor and Council shall not
expend for the acquisition of property for any one purpose
an amount in excess of Fifty Thousand Dollars ($50, 000. ).

SEC. 2. And be it further enacted, That Section 227A
of the said Article 22, as enacted by Chapter 144 of the
Acts of 1941, be and it is hereby repealed.

SEC. 3. And be it further enacted, That this Act shall
take effect June 1, 1945.

Approved March 16, 1945.

CHAPTER 268.
(Senate Bill 124)

AN ACT to repeal and re-enact, with amendments, Sub-
section (a) of Section 228 of Article 81 of the Anno-
tated Code of Maryland (1943 Supplement), title "Rev-
enue and Taxes, " sub-title "Income Tax, " relating to
the allowable personal exemption.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Sub-section (a) of Section 228 of Article 81 of the
Annotated Code of Maryland (1943 Supplement), title
"Revenue and Taxes, " sub-title "Income Tax, " be and it
is hereby repealed and re-enacted, with amendments, to
read as follows:

228.

(a. ) In the case of a single person, or a married
person not living with husband or wife, one thousand
dollars ($1, 000); in the case of the head of a family or
a married person living with husband or wife, two thou-
sand dollars ($2, 000). However, if the taxpayer's head of
a family status is attributable to dependents for whom a
credit for dependents is claimed, one such dependent shall
be first excluded in the determination of the total claimed