300 LAWS OF MARYLAND [CH. 148

visions thereof in a new Section 284A of Article 81 of the
Annotated Code of Maryland (1951 Edition), title "Reve-
nue and Taxes", said new section to follow immediately
after Section 284 thereof and to be under the sub-title
"Income Tax", clarifying the provisions of said section
by reason of the fact that it was inadvertently omitted
from the 1951 Edition of said Code.

WHEREAS, As part of the preparation of the 1951 Edition
of the Annotated Code of Maryland, enactments of the 1952
Session were placed therein; and

WHEREAS, The provisions of Chapter 8 of the Acts of
1952, which added a new Section 284A to Article 81 of
said Code, were inadvertently omitted from their proper
place in Article 81; and

WHEREAS, It is desirable to re-enact these provisions in
order to assure that they will be properly included in any
future codification; therefore

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Chapter 8 of the Acts of the General As-
sembly of Maryland be and it is hereby repealed; and that
a new Section 284A be and it is hereby enacted in lieu
thereof, to be added to Article 81 of the Annotated Code of
Maryland (1951 Edition), title "Revenue and Taxes", said
new section to follow immediately after Section 284 thereof
and to be under the sub-title "Income Tax", and to read as
follows:

284A. 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 tax-
payer's year is a calendar year, and for the fiscal year be-
ginning in 1951 and ending in 1952, if the taxpayer'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.

SEC. 2. And be it further enacted, That this Act shall
take effect June 1, 1953.

Approved March 27, 1953.