THEODORE R. MCKELDIN, GOVERNOR 219

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 412A of the Code of Public Local Laws of
Baltimore County (1948 Edition, being Article 3 of the Code
of Public Local Laws of Maryland), title "Baltimore County",
said section having been enacted by Chapter 765 of the Acts
of 1949, being included in "Title 27, Taxes and Tax Sales", and
being under the sub-heading "Taxes", be and it is hereby re-
pealed and re-enacted, with amendments, 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 on alcoholic beverages SPIRIT-
UOUS LIQUORS imposed under the authority of this section
shall expire as of December 31, 1951, 1953, but nothing in this
section shall be construed to prevent the collection of taxes
imposed on alcoholic beverages after said date if said taxes
are due and payable on or before December 31, 1951. 1953.

Provided that the County Commissioners of Baltimore
County shall not have the power to impose any tax upon
WINES OR MALT BEVERAGES, intangible personal prop-
erty or upon the subject matter of Sections 242 to 261 of
Article 56 of the Code of Public General Laws of Mary-
land (gasoline tax); Section 74 of Article 66½ (motor vehicle
registration); Section 25A of Article 66½ (titling tax);
Sections 293 and 294 of Article 56 and Section 218 of Article 81
(motor vehicle taxation); Section 7 (32) of Article 81 (Class
A and Class D Motor Vehicles); Sections 222 to 258 of
Article 81 (tax on incomes); Article 78B (horseracing and
pari-mutuel betting); Sections 141 and 143 of Article 81
(bonus tax); Sections 144 to 147 of Article 81 (tax on
franchise to be a corporation); Section 5 of Article 23 (re-
cording corporate papers); Section 94 of Article 81 (de-
posits of savings banks); Sections 101 to 103F of Article 81
(insurance premiums); Sections 109 to 140 of Article 81 (in-
heritances); Article 62A (estate tax); or Section 104 of
Article 81 (tax on commissions! of executors and adminis-
trators); but the limitations herein shall not apply to any tax
levied or imposed upon the gross receipts of any person, asso-
ciation or corporation other than the gross receipts of corpora-
tions taxed under Section 95 of Article 81 of the Code, savings