1882 LAWS OF MARYLAND. [CH. 765

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

Approved May 6, 1949.

CHAPTER 765
(House Bill 731)

AN ACT to add a new section to the Code of Public Local
Laws of Baltimore County (Smith's 1948 Edition), title
"Taxes and Tax Sales", sub-title "Taxes", said new section
to be known as Section 412A, to follow immediately after
Section 412 thereof, authorizing the County Commissioners
of Baltimore County to have and exercise within the limits
of Baltimore County the power to tax, with certain excep-
tions, and the power to exempt and to modify and repeal
existing or future exemptions, all to the same extent as the
State has or could exercise said powers within the limits
of said county, and to provide the procedure for the exer-
cise of said powers.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That a new section be and it is hereby added to the
Code of Public Local Laws of Baltimore County (Smith's
1948 Edition), title "Taxes and Tax Sales", sub-title "Taxes",
said new section to be known as Section 412A, to follow imme-
diately after Section 412 thereof, and to read as follows:

412A. The County Commissioners of Baltimore County are
hereby authorized to have and exercise, within the limits of
Baltimore County, in addition to any and all taxing powers
heretofore granted by the General Assembly, the power to tax
to the same extent as the State has or could exercise said
power within the limits of said county as a part of its general
taxing power; and to provide by resolution for the imposition,
assessment, levy and collection of any tax or taxes authorized
by this section; and from time to time to grant exemptions
and to modify or repeal existing or future exemptions; pro-
vided, however, that any tax 011 alcoholic beverages imposed
under the authority of this section shall expire as of Decem-
ber 31, 1951, but nothing in this section shall be construed
to prevent the collection of taxes imposed on alcoholic bever-
ages after said date if said taxes are due and payable or on
before December 31, 1951.

Provided that the County Commissioners of Baltimore
County shall not have the power to impose any tax upon