650 LAWS OF MARYLAND. [CH. 255

SEC. 2. And be it further enacted, That this Act is
hereby declared to be an emergency law and necessary for
the immediate preservation of public health and safety,
and having been passed upon by a nay and aye vote, sup-
ported 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 22, 1949.

CHAPTER 255

(Senate Bill 339)

AN ACT to repeal Sections 74 and 74A to 74D, inclusive,
of Article 56 of the Annotated Code of Maryland (1947
Supp. ), title "Licenses", sub-title "Taxes on Admissions",
and to enact ten (10) new sections to Article 81 of the
Annotated Code of Maryland (1947 Supp. ), title "Reve-
nue and Taxes", to be under a new sub-title "Admission
and Amusement Tax", said new Sections to be known
as Sections 338 to 347, inclusive, and to follow immedi-
ately after Section 337 of said Article, revising generally
and recodifying the tax on admissions and amusements.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Sections 74 and 74A to 74D, inclusive, of article 56
of the Annotated Code of Maryland (1947 Supp. ), title
"Licenses", sub-title "Tax on Admissions", be and the same
are hereby repealed, provided, however, that notwithstand-
ing the repeal of said Sections, it is hereby declared to be
the legislative intent that all taxes imposed by Sections 74
and 74A to 74D, inclusive, of said Article 56, shall continue
to accrue to and including June 1, 1949, in accordance with
the provisions of said Sections, all to the same extent as
though this Act had not been adopted, and any amount so
'accrued or due and owing by any person shall continue to
be due and owing by said person, notwithstanding the
repeal of said Sections.

SEC. 2. And be it further enacted, That ten (10) new
Sections be and they are hereby added to Article 81 of the
Annotated Code of Maryland (1947 Supp. ), title "Revenue
and Taxes", to be under a new sub-title "Admissions and
Amusement Tax", said new Sections to be known as Sec-
tions 338 to 347, inclusive, to follow immediately after Sec-
tion 337 of said Article, and to read as follows: