4                                  LAWS OF MARYLAND                          [CH. 1

INCOME TAXES IN THE STATE OF MARYLAND. TO ADD
34 NEW SECTIONS TO ARTICLE 81 OF SAID CODE (1951
EDITION AND 1956 SUPPLEMENT), TITLE "REVENUE AND
TAXES", TO BE KNOWN AS SECTIONS 414 TO 447, INCLU-
SIVE, AND TO BE UNDER THE NEW SUB-TITLE "STATE
TOBACCO TAX ACT", LEVYING AND IMPOSING A TAX ON
CIGARETTES USED, POSSESSED, OR HELD IN THE STATE
OF MARYLAND FOR SALE OR USE IN THE STATE OF
MARYLAND ON AND AFTER JULY 1,1957; PROVIDING THE
METHOD AND PROCEDURE FOR THE PAYMENT, COLLEC-
TION, AND DISTRIBUTION OF SUCH TAX; PROVIDING
FOR THE COLLECTION OF CERTAIN LOCAL CIGARETTE
TAXES BY THE COMPTROLLER; PROVIDING FOR THE
ADMINISTRATION AND ENFORCEMENT OF THE PRO-
VISIONS OF THIS SUB-TITLE; CONFERRING CERTAIN
POWERS AND IMPOSING CERTAIN DUTIES ON THE COMP-
TROLLER AND HIS AUTHORIZED REPRESENTATIVES;
PROVIDING PENALTIES FOR A VIOLATION OF CERTAIN
PROVISIONS OF THIS SUB-TITLE AND OF THE RULES AND
REGULATIONS OF THE COMPTROLLER; AMENDING THE
LAWS CONCERNING THE TAXATION OF CIGARETTES IN
THE SEVERAL POLITICAL SUB-DIVISIONS OF THIS STATE
AND RELATING GENERALLY TO THE TAXATION OF TO-
BACCO PRODUCTS IN THIS STATE FOR THE PURPOSES
OF THIS ACT.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 102, Subsections (b), (d), (e), and (f) of Article 77
of the Annotated Code of Maryland (1956 Supplement), title "Public
Education", sub-title "Chapter 8. Teachers' Certificates, Salaries and
Pensions", be and it is hereby repealed and re-enacted, with amend-
ments, to read as follows:

102. (b) Beginning with school year [1955-1956] 1957-1958, and
continuing thereafter, subject to the other provisions of this section,
every teacher, with a degree, holding a regular bachelor of science,
academic, special, vocational, or higher certificate shall receive a
salary of not less than the amount specified in the following schedule,
which figures shall also be used for the purposes of the calculation of
equalization payments, for the year of teaching applicable to him
or her:

[Year of Teaching                                                Minimum Salary

1st ..........................................................................    $2,800.00

2nd ..........................................................................     2,900.00

3rd..........................................................................     3,000.00

4th..........................................................................     3,200.00

5th............................................................................     3,400.00

6th ..........................................................................     3,600.00

7th ..........................................................................     3,800.00

8th ..........................................................................     4,000.00

9th ..........................................................................     4,200.00

10th ..........................................................................     4,400.00

11th and after ........................................................     4,600.00]