14            Laws of Maryland         [Ch. 8

284A, to follow immediately after Section 284 thereof
{said Section 284 having been Section 230A in the 1947
Supplement), and to be under the sub-title "Income
Tax/' reducing the amount of income tax payable on
the net income of every resident individual of this State
and on the net income, taxable in this State, of every
individual not a resident of this State, under the income
tax laws of this State, for the calendar year 1951, if the
taxpayer's year is a calendar year, and for the fiscal year
beginning in 1951 and ending in 1952, if the taxpayer's
year is a fiscal year, said reduction to be in an amount
equal to fifteen per centum (15%) of the amount of
said tax otherwise due under the income tax laws of
this State.

Whereas, the revenues being collected by the State are
expected greatly to exceed the estimates of revenue for the
fiscal year ending June 30th, 1952; and

Whereas, a surplus will have accrued on that date which
can be partly devoted to a reduction in taxes for the
following fiscal year; and

Whereas, the State should grant relief to the overbur-
dened taxpayers by reducing the State income tax on in-
dividuals in order to prevent revenues from being greatly
in excess of the actual needs of the State Government;
now therefore

Section 1. Be it enacted by the General Assembly of
Maryland, That a new section be and the same is hereby
added to Article 81 of the Annotated Code of Maryland
(1951 Edition), title "Revenue and Taxes," said new sec-
tion to be known as Section 284A. to follow immediately
after Section 284 thereof (said Section 284 having been
Section 230A in the 1947 Supplement), to be under the
sub-title "Income Tax," and to read as follows:

284.A. The amount of income taxes payable on the net
income of every resident individual of this State and on
the net income, taxable in this State, of every individual
not a resident of this State, for the calendar year 1951, if
the taxpayer's year is a calendar year, and for the fiscal
year beginning in 1951 and ending in 1952, if the tax-
payer's year is a fiscal year, shall be reduced in an amount
equal to fifteen per centum (15%) of the total income tax
otherwise due and payable as computed according to the
existing income tax laws of this State.