THEODORE R. MCKELDIN, GOVERNOR 71

WHEREAS, sub-section (i) of Section 322 of Article 81 of
the Annotated Code of Maryland (1951 Edition), upon
certain conditions, exempts from the Retail Sales Tax Act
"Sales to any person operating a non-profit religious, char-
itable, scientific, literary or educational institution or or-
ganization situated in this State"; and

WHEREAS, the Court of Appeals of Maryland has held,
in the case of John McShain, Inc. v. Comptroller, No. 103,
October Term 1952, 95 A. 2d 473, that, under some cir-
cumstances the United States of America is such a person;
and

WHEREAS, it is and has always been the intent of the
General Assembly of Maryland that said exemption should
apply only to private non-profit religious, charitable, scien-
tific, literary or educational institutions or organizations;

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Article 81, Sub-section (i) of Section 322 of the
Annotated Code of Maryland (1951 Edition), title "Rev-
enue and Taxes", sub-title "Retail Sales Tax Act", be and
it is hereby repealed and re-enacted, with amendments, to
read as follows:

322. (i) Sales to any person operating a non-profit
religious, charitable, scientific, literary or educational insti-
tution or organization situated in this State when such
tangible personal property is purchased for use in carrying
on the work of such institution or organization; provided
that the word "person", as used in this sub-section shall
not include the United States of America or any agency
or instrumentality thereof.

SEC. 2. And be it further enacted, That nothing in this
Act shall be construed to indicate a belief or intent of the
General Assembly that sub-section (i) of Section 322 of
Article 81 of the Annotated Code of Maryland, prior to the
enactment of this amendment, included within the term
"person" the United States of America or any agency or
instrumentality thereof.

SEC. 3. 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
safety, and having been passed by a yea and nay vote,
supported 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 March 12, 1954.