560 LAWS OF MARYLAND. [CH. 538

tion 222 of Article 81 of the Annotated Code of Maryland
(1943 Supplement), title "Revenue and Taxes, " sub-title
"Income Tax, " said new sub-section to be known as Sub-
section (s) and to follow immediately after Sub-section
(r) of said section and to read as follows:

222. (s) The term "Head of a family" means an in-
dividual who maintains in one household, one or more
dependents as defined in Section 228 (b) of this sub-title
as amended.

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

Approved April 5, 1945.

CHAPTER 538.
(Senate Bill 402)

AN ACT to repeal and re-enact, with amendments, Sub-
sections (c), (d) and (e) of Section 66 of Article 2B
of the Annotated Code of Maryland (1943 Supplement),
title "Alcoholic Beverages, " sub-title "County Dispen-
saries, " relating to the powers of the Liquor Control
Board of Wicomico County and to its reports and reserve
fund and the payment of the profits from the operation
of the dispensaries.

'SECTION 1. Be it enacted by the General Assembly of Maryland,
That Sub-sections (c), (d) and (e) of Section 66 of Article
2B of the Annotated Code of Maryland (1943 Supplement),
title "Alcoholic Beverages, " sub-title "County Dispen-
saries, " be and they are hereby repealed and re-enacted,
with amendments, to read as follows:

66.

(c). The Liquor Control Board shall have full power
and authority.

(1) To appoint such employees as may be necessary to
conduct such County Liquor Dispensary or branch dis-
pensaries, fix their compensation and require such bonds
for the faithful performance of their duties as the Board
may in each case determine.

(2) To purchase from any licensed wholesaler or manu-
facturer any sparkling or fortified wine or any other alco-
holic beverage containing more than fourteen per centum
of alcoholic by volume, upon which the tax imposed by this