THEODORE R. MCKELDIN, GOVERNOR                    177

WHICH THE EXCISE TAX LEVIED AND IMPOSED BY SEC.
29 OF ARTICLE 66 1/2 OF THE ANNOTATED CODE OF MARY-
LAND, IS COLLECTED BY THE DEPARTMENT OF MOTOR
VEHICLES OR WHICH ARE TO BE TITLED OR REGISTERED
IN ANOTHER STATE. THIS EXEMPTION SHALL NOT
APPLY TO HOUSE OR OFFICE TRAILERS, NOR SHALL IT
APPLY TO THE LEASE OR RENTAL OF NEW OR USED
MOTOR VEHICLES. IF THE RATE OF TAX IMPOSED BY
SECTION 325 OF THIS SUB-TITLE IS GREATER THAN THE
RATE OF THE TITLING TAX IMPOSED ON MOTOR VEHICLES
UNDER THE PROVISIONS OF SEC. 29 OF ARTICLE 66 1/2 OF
THE ANNOTATED CODE OF MARYLAND, A CREDIT IS
HEREBY PROVIDED FOR THE DIFFERENCE BETWEEN
SUCH RATES ON THE PURCHASE OF FARM VEHICLES AND
ALL FARM EQUIPMENT TO BE USED TO PREPARE THE
SOIL, PLANT SEEDS AND HARVEST CROPS, INCLUDING
BUT NOT LIMITED TO MILKING MACHINES. THE TAX
SHALL BE PAID TO THE VENDOR AT THE RATE IMPOSED
BY SECTION 325 OF THIS SUB-TITLE AND THE CREDIT
PROVIDED FOR HEREIN SHALL BE PAID TO THE FARMER
UPON APPLICATION FOR REFUND FILED WITH THE
COMPTROLLER.

SEC. 4. AND BE IT FURTHER ENACTED, THAT THIS ACT
SHALL TAKE EFFECT JANUARY 1, 1959.

Approved April 4, 1958—10:30 a.m.

CHAPTER 43
(Senate Bill 8)

AN ACT to add a new Section 264A to Article 27 of the Annotated
Code of Maryland (1957 Edition), title "Crimes and Punish-
ments", sub-title "Gaming", to follow immediately after Section
264 thereof, making unlawful the conduct or operation, with cer-
tain forms of betting or wagering, of certain games, contests and
events, including that commonly known as "Jai Alai", and pro-
viding for the effect of this Act on other laws of the State of
Maryland.

Section 1. Be it enacted by the General Assembly of Maryland,
That a new Section 264A be and it is hereby added to Article 27 of the
Annotated Code of Maryland (1957 Edition), title "Crimes and
Punishments", sub-title "Gaming", to follow immediately after Sec-
tion 264 thereof, and to read as follows:

264A. (a) It shall be unlawful for any person, firm, association or
corporation to conduct or operate with that form of betting or

EXPLANATION: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.