1334 LAWS OF MARYLAND. [CH. 563

"Retail Sales Tax Act", exempting meals or food sold by
churches and religious organizations under certain con-
ditions.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 261 (c) of Article 81 of the Annotated
Code of Maryland (1947 Supplement), title "Revenue and
Taxes", sub-title "Retail Sales Tax Act", be and it is hereby
repealed and re-enacted, with amendments, to read as follows:

261.

(c) Sales of meals or food for human consumption in the
home or residence and sales of meals or food by churches and
religious organizations the net proceeds of which are used
exclusively for church or religious purposes.

SEC. 2. And be< it further enacted, That this Act shall take
effect June 1, 1949.

Approved April 29, 1949.

CHAPTER 563
(House Bill 453)

AN ACT to add twelve new sections to Article 41 of the An-
notated Code of Maryland (1947 Supplement), title "Gov-
ernor—Executive and Administrative Departments", to be
under a new sub-title "State Civil Defense", said new sec-
tions to be known as Sections 178 through 189 and to fol-
low immediately after Section 177 of said Article, providing
for a State-wide organization to cope with emergency and
disaster.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That twelve new sections be and they are hereby added
to Article 41 of the Annotated Code of Maryland (1947 Sup-
plement), title "Governor—Executive and Administrative De-
partments", to be under a new sub-title "State Civil Defense",
said new sections to be known as Sections 178 through 189
and to follow immediately after Section 177 of said Article,
and all to read as follows:

STATE CIVIL DEFENSE.

178. (Short Title. ) This sub-title may be cited as the
Maryland Civil Defense Act of 1949.