|
THEODORE R. MCKELDIN, GOVERNOR 443
|
3,600.01
|
3,800.00
|
51.00
|
35.00
|
|
3,800.01
|
4,000.00
|
54.00
|
38.00
|
|
4,000.01
|
4,200.00
|
58.00
|
42.00
|
|
4,200.01
|
4,400.00
|
61.00
|
45.00
|
|
4,400.01
|
4,600.00
|
65.00
|
49.00
|
|
4,600.01
|
4,800.00
|
69.00
|
53.00
|
|
4,800.01
|
5,000.00
|
72.00
|
56.00
|
|
5,000.01
|
5,200.00
|
76.00
|
60.00
|
|
5,200.01
|
5,400.00
|
80.00
|
64.00
|
|
5,400.01
|
5,600.00
|
84.00
|
68.00
|
|
5,600.01
|
5,800.00
|
88.00
|
72.00
|
|
5,800.01
|
6,000.00
|
92.00
|
76.00
|
|
6,000.01
|
6,200.00
|
96.00
|
80.00
|
|
6,200.01
|
6,400.00
|
100.00
|
84.00
|
|
6,400.01
|
6,600.00
|
104.00
|
88.00
|
|
6,600.01
|
6,800.00
|
108.00
|
92.00
|
|
6,800.01
|
7,000.00
|
112.00
|
96.00
|
|
7,000.01
|
7,200.00
|
116.00
|
100.00
|
|
7,200.01
|
7,400.00
|
120.00
|
104.00
|
|
7,400.01
|
7,600.00
|
124.00
|
108.00
|
|
7,600.01
|
7,800.00
|
128.00
|
112.00
|
|
7,800.01
|
8,000.00
|
132.00
|
116.00
|
|
8,000.01
|
8,200.00
|
136.00
|
120.00
|
|
8,200.01
|
8,400.00
|
140.00
|
124.00
|
|
8,400.01
|
8,600.00
|
144.00
|
128.00
|
|
8,600.01
|
8,800.00
|
148.00
|
132.00
|
|
8,800.01
|
9,000.00
|
152.00
|
136.00
|
|
9,000.01
|
9,200.00
|
156.00
|
140.00
|
|
9,200.01
|
9,400.00
|
160.00
|
144.00
|
|
9,400.01
|
9,600.00
|
164.00
|
148.00
|
|
9,600.01
|
9,800.00
|
168.00
|
152.00
|
|
9,800.01
|
10,000.00
|
172.00
|
156.00
|
(e) In applying the [above] schedules in sub-sections (b) and
(d) of this section, to determine the tax of a taxpayer with one or
more dependents, there shall be subtracted from his gross income
beginning with the calendar year 1949 and [thereafter] ending with
the calendar year 19H, Six Hundred Dollars ($600.00) for each
dependent, as defined in Section 281 (b) of this sub-title. In applying
the schedule in sub-section (d) of this section to determine the tax
of a taxpayer with more than two dependents or exemptions, there
shall be subtracted from his gross income beginning with the calendar
yecvr 1955, One Thousand Dollars ($1,000.00) EIGHT HUNDRED
DOLLARS ($800.00) for each dependent, as defined in Section 281
(b) of this sub-title, provided that the Comptroller is authorized and
empowered to extend such schedule to include additional dependents
and exemptions so as to eliminate the necessity of making such sub-
traction.
Sec. 5. And be it further enacted, That Section 307 and Section
308 of Article 81 of the Annotated Code of Maryland (1951 Edition),
title "Revenue and Taxes", sub-title "Income Tax", be and the same
are hereby repealed and re-enacted, with amendments, to read as
follows:
307. [(Time for Paying Tax), (a) The full amount of the tax
payable by any taxpayer, as the same shall appear from the face of
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