962 LAWS OF MARYLAND. [CH. 797

and foreign) having any income allocable to this State under
the provisions of Section 253 hereof (and not exempted from
taxation hereunder), shall file a return stating specifically the
items of its gross income and the items claimed as deductions
allowed by this sub-title. Corporations and associations which
are affiliated shall each file separate returns. Provided, how-
ever, that corporations and associations organized or operated
for the exclusive purpose of holding title to property and
collecting income therefrom and turning said income less
related expenses over to a corporation or organization which
itself is specifically exempt from the tax imposed under this
sub-title by reason of Section 230 (b) '5 of this sub-title, not-
withstanding, file a return stating specifically the items of
its gross income and the items claimed as deductions allowed
by this sub-title and shall in addition thereto, file with the
said return a certified or photostat copy of its articles of in-
corporation or association including amendments thereto, a
certified or photostat copy of its by-laws and a certified copy
of its latest available financial statement including in addi-
tion a statement of income and expense if this said statement
is not properly reflected in the return as filed and also a
certified or photostat copy of the exemption certificate ob-
tained by the corporation or association under the Federal Rev-
enue Law. The Comptroller may, by regulation, prescribe that
the articles of incorporation or association may be eliminated
as a requirement hereunder after the first filing thereof,
provided however, that any amendments thereto be filed. The
penalty provisions of this sub-title shall be applicable to vio-
lations hereof.

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 April 27, 1945.

CHAPTER 797.
(Senate Bill 27)

AN ACT to add 21 new sections to Article 26 of the Annotated
Code of Maryland (1939 Edition), title "Courts", said new
sections to be known as Sections 48A to 48U, inclusive,