HERBERT R. O'CONOR, GOVERNOR. 257

sub-title "Income Tax", defining the term "Gross Income"
and certain exclusions therefrom.

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

223. (d) The value of property acquired by gift, bequest,
devise, inheritance or succession. Beginning with the calendar
year 1944 and thereafter, there shall not be excluded from gross
income under this paragraph, the income from such property,
or, in case the gift, bequest, devise, or inheritance is of income
from property, the amount of such income. For the purposes
of this paragraph, if, under the terms of the gift, bequest, de-
vise, or inheritance, payment, credit, or distribution thereof is
to be made at intervals, to the extent that it is paid or credited
or to be distributed out of income from property, it shall be
considered a gift, bequest, devise, or inheritance of income
from property.

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

Approved March 24, 1945.

CHAPTER. 301.
(Senate Bill 130)

AN ACT to repeal Section 92 and to repeal and re-enact,
with amendments, Section 93 of Article 1 of the Code of
Public Local Laws of Maryland (1930 Edition), title
"Allegany County, " sub-title "County Commissioners, "
eliminating certain obsolete provisions and making said
Section 93 conform to existing law.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 93 of Article 1 of the Code of Public 'Local
Laws of Maryland (1930 Edition), title "Allegany County, "
sub-title "County Commissioners, " be and it is hereby
repealed and re-enacted? with amendments, to read as
follows:

93. At the general election to be held in Allegany County
in November, 1946, and every four years thereafter, three