Theodore R. McKeldin, Governor      317

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Maryland, THAT SECTION 319 OF ARTICLE 81 OF
THE ANNOTATED CODE OF MARYLAND (1951 EDI-
TION—HAVING BEEN SECTION 258 IN THE 1947
SUPPLEMENT), TITLE "REVENUE AND TAXES,"
SUB-TITLE "INCOME TAX," BE AND IT IS HEREBY
REPEALED AND THAT A NEW SECTION 319 BE
AND THE SAME IS HEREBY ENACTED IN LIEU
THEREOF TO READ AS follows:

258. 419. DISTRIBUTION OF TAX. From the taxes
collected under this sub-title, the Comptroller shall pay to
each County of the State (and the word "County" as used
herein shall mean and include the Mayor and City Council
of Baltimore) an amount equal to the percentage of invest-
ment income and the percentage of other income, subject
to tax under this sub-title, of the individual residents of
said County, hereinafter specified. The amount to be dis-
tributed hereunder with respect to taxable income of the
calendar year 1951 and thereafter, and of fiscal years end-
ing in the calendar year 1951 and thereafter, shall be equal
to 1.70% of all investment income INCOME TAXABLE
AT THE INVESTMENT INCOME RATE, and .68% of all
other income. Provided, however, that where the taxed
income is that of a resident of an incorporated city, town or
village of any County, the amount to be so paid over and dis-
tributed by the Comptroller hereunder, attributable to such
taxpayer, shall be equally divided between and paid over to
the said incorporated city, town or village, and said County,
in equal shares. For the purposes of this section, the
special taxing areas in Montgomery County corresponding
to incorporated towns or villages shall be treated as incor-
porated towns.

Every individual resident of Maryland making an in-
come tax return under this sub-title shall be required to
state on the tax return form furnished by the Comptroller
the name of the County and the name of the incorporated
city, town or village in which he resides.

The remainder of the taxes collected shall be paid into
the general treasury of the State and distributed therefrom
in the manner and for the purposes set forth in the Budget.

Sec. 2. And be it further enacted, That this Act is
hereby declared to be an emergency measure and necessary
for the immediate preservation of the public health and