20 Laws of Maryland [Ch. 16
ceeding upon certification by the Clerk of the Court of Harford
County.
SEC. 2. And be it further enacted, That this Act shall take effect
June 1, 1955.
This bill was passed at the 1955 session of the General Assembly
and was vetoed by the Governor on April 28, 1955. Under the pro-
visions of Section 17 of Article 2 of the State Constitution, bills vetoed
after adjournment of the Legislature must be returned by the Gov-
ernor to the next regular or special session of the General Assembly.
The bill was repassed over the Governor's veto by the House of Dele-
gates on February 1, 1956, and by the Senate on February 8, 1956.
Under the constitutional provisions it becomes effective on June 1,
1956.
CHAPTER 16
(Senate Bill 35)
AN ACT to repeal and re-enact, with amendments, Sub-sections (f),
(g) and (h) of Section 281 of Article 81 of the Annotated Code
of Maryland (1951 Edition and 1955 Supplement), title "Revenue
and Taxes", sub-title "Income Tax", providing an adjustment of
the allowable personal exemption where the taxpayer or his
spouse is blind and an adjustment of the personal exemption
allowed to a taxpayer or his spouse who has attained the age of
sixty-five (65) years and by increasing the amount allowed a
dependent who has attained the age of sixty-five (65) years or
more and by extending such exemptions on a proportioned basis
to an individual not a resident of this 'State.
Section 1. Be it enacted by the General Assembly of Maryland,
That 'Sub-sections (f), (g) and (h) of Section 281 of Article 81 of
the Annotated Code of Maryland (1951 Edition and 1955 Supple-
ment) , title "Revenue and; Taxes", sub-title "Income Tax", be and
the same are hereby repealed and re-enacted, with amendments, to
read as follows:
281.
(f) For all calendar years beginning after December 31, 1954,
there shall be allowed, [In] in addition to the personal exemption
allowed in sub-section (a) hereof, [one thousand dollars ($1,000.00)]
Eight Hundred Dollars ($800.00) if the taxpayer is blind and [one
thousand dollars ($1,000.00)] Eight Hundred Dollars ($800.00) to
the spouse of the taxpayer if he or she be blind. Where separate re-
turns are filed by husband and wife, the additional exemption herein
provided may not be divided between them nor claimed in full by one
spouse to the exclusion of the other spouse, but said additional ex-
emption shall be considered personal as to each taxpayer. The term
"blind", as used herein, shall mean an individual with a central
visual acuity of 20/200 or less in the better eye with correcting
glasses. An individual with a central visual acuity of more than
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.
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