232 LAWS OF MARYLAND. [CH. 271

DEFINITIONS

19. (f) "Employer" means:

(1) Any employing unit which for some portion of a
day, on and after January 1, 1945, has or had had in em-
ployment one or more individuals;

(2) Any employing unit which prior to January 1,
1945, was an employer as defined in this Article;

(3) Any employing unit which has elected, pursuant to
Section 8, to become subject to this Act; or

(4) Any individual or employing unit engaging in
employment in this State subject for either the current
or preceding calendar year to the payroll tax imposed by
Section 1600 of the Federal Internal Revenue Code or to
any other Federal tax against which credit may be taken
for contributions paid into a State unemployment compen-
sation fund.

SEC. 2. And be it further enacted, That this Act is
hereby declared to be an emergency law and necessary for
the immediate preservation of the public health and safety,
and having been passed upon by a yea and nay vote, sup-
ported by three-fifths of all the members elected to each
of the two Houses of the General Assembly, the same shall
take effect from the date of its passage.

Approved March 16, 1945.

CHAPTER 271.
(House Bill 7)

AN ACT to repeal and re-enact, with amendments, Section 34
of Article 2B of the Annotated Code of Maryland (1943 Sup-
plement), title "Alcoholic Beverages", sub-title "Regulations
and Restrictions", providing that retail dealers shall not sell
alcoholic beverages to other retail dealers except to the
holder of a Special Class C beer, beer and wine and beer,
wine and liquor license.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 34 of Article 2B of the Annotated Code of
Maryland (1943 Supplement), title "Alcoholic Beverages", sub-
title "Regulations and Restrictions", be and it is hereby re-
pealed and re-enacted, with amendments, to read as follows:

34. (General Regulations, Restrictions upon Retail Dealers. )
No retail dealer, or other than the holder of a Class E or Class