Theodore R. McKeldin, Governor                     21

20/200 in the better eye with correcting glasses shall also be con-
sidered blind if he has a field of vision defect in which the peripheral
field has contracted to such an extent that the widest diameter of
the visual field subtends at an angular distance no greater than
twenty (20) degrees.

(g) For all calendar years beginning after December 31, [1948]
1954, and for all fiscal years ending after that date, an additional
personal exemption of [$1,000.00] Eight Hundred Dollars ($800.00)
shall be allowed each taxpayer who has attained the age of sixty-five
(65) years before the close of the taxable year and an additional
personal exemption of .[$1,000.00] Eight Hundred Dollars ($800.00)
shall be allowed the taxpayer if his spouse has attained the age of
sixty-five (65) years before the close of the taxable year. Where
separate returns are filed by husband and wife, the additional exemp-
tion 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 exemption shall be considered personal as to each tax-
payer. The taxpayer shall be allowed an additional dependent credit
of .[$600.00] Eight Hundred Dollars ($800.00) for each dependent
who has attained the age of sixty-five (65) years before the close of
the taxable year.

(h) An individual, not a resident of this State, who receives
credits for income taxes paid to other States under the provisions
of Section 287 hereof, shall be entitled only to such proportion of
the amounts allowable under (a), (b), [or] (d), (f) or (g) hereof
as that portion of the net income of such taxpayer which is taxable
in this State bears to his total net income.

Sec. 2. And be it further enacted, That this Act is hereby
declared to be an emergency measure and necessary for the imme-
diate preservation of the public health and safety and having been
passed by a yea and nay vote, supported by three-fifths of all of the
members elected to each of the two Houses of the General Assembly,
the same shall take effect from the date of its passage.

Approved February 13, 1956.

CHAPTER 17
(Senate Bill 4)

AN ACT to repeal and re-enact, with amendments, Section 28 (b) of
Article 81 of the Annotated Code of Maryland (1951 Edition), title
"Revenue and Taxes", sub-title "Notices as to Assessments", in-
creasing the period of time required for the serving of a notice as
to an increase or other change in existing assessments.

Section 1. Be it enacted by the General Assembly of Maryland,

That Section 28 (b) of Article 81 of the Annotated Code of Maryland
(1951 Edition), title "Revenue and Taxes", sub-title "Notices as to
Assessments", be and it is hereby repealed and re-enacted, with
amendments, to read as follows:

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.