HERBERT R. O'CONOR, GOVERNOR. 5

as Section 246B, and to follow immediately after Section
246A of said Article, providing that no return shall be re-
quired for or on behalf of, and that there shall be no liability
for the payment of unpaid income taxes due by, residents of
the State who die while serving in the armed forces of the
United States or of the Allied Nations.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That a new section be and it is hereby added to Article 81
of the Annotated Code of Maryland (1943 Supplement), title
"Revenue and Taxes", sub-title "Income Tax", said new section
to be known as Section 246B, to follow immediately after Sec-
tion 246A, and to read as follows:

246B. No return" shall be required to be filed for or on behalf
of, nor shall there be any liability for the payment of unpaid
income taxes due by, residents of the State who die while
serving in the armed forces of the United States or of the
Allied Nations even though such return was required to be
filed or an income tax liability required to be paid at any time
prior to June 1, 1945.

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

Approved January 26, 1945.

CHAPTER 4.

(Senate Bill 38)

AN ACT to repeal and re-enact, with amendments, Sub-section
(25) of Section 7 of Article 81 of the Annotated Code of
Maryland (1943 Supplement), title "Revenue and Taxes",
sub-title "What Shall Be Taxed and Where", exempting the
property owned by the 29th Division Association of World
War I or any unit or post thereof.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Sub-section (25) of Section 7 of Article 81 of the
Annotated Code of Maryland (1943 Supplement), title "Reve-
nue and Taxes", sub-title "What Shall Be Taxed and Where",