284                              Laws of Maryland                      [Ch. 109

CHAPTER 108
(House Bill 56)

AN ACT to repeal and re-enact, with amendments, Section 400 of
Article 81 of the Annotated Code of Maryland (1955 Supplement),
title "Revenue and Taxes", sub-title "Admissions and Amusements
Tax", providing for additional exemptions from admission and
other taxes for certain organizations chartered by the Congress of
the United States.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 400 of Article 81 of the Annotated Code of Maryland
(1955 Supplement), title "Revenue and Taxes", sub-title "Exemptions
from Tax", be and is hereby repealed and re-enacted, with amend-
ments, and to read as follows:

400. Exemptions from tax.

(a) Admission, etc., for charitable, etc., purposes.—No tax shall
be levied or collected upon the gross receipts derived from the amounts
charged for admissions or refreshments, service and merchandise
when such gross receipts are devoted exclusively to charitable, reli-
gious or educational purposes or inure exclusively to the benefit of
a volunteer fire company, or to service, fraternal or veterans organiza-
tions whose charters have been granted, by the Congress of the United
States, nor when such gross receipts inure to the benefit of any agri-
cultural fair provided no part of the net earnings thereof inure to the
benefit of any stockholders or member of the association conducting
the same and provided the proceeds therefrom are used exclusively
for the improvement, maintenance and operation of such agricultural
fair.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1956.

Approved March 26, 1956.

CHAPTER 109
(House Bill 61)

AN ACT to repeal and re-enact, with amendments, Sub-section (d)
(3) of Section 34 and Sub-sections (a), (c), and (d) of Section 35
of Article 73B of the Annotated Code of Maryland (1955 Supple-
ment), title "Pensions", sub-title "Social Security Benefits"; and
to add new Sub-sections (e) and (f) to Section 35 thereto, to
follow immediately after Sub-section (d) of Section 35 thereof,
generally amending the laws of this State concerning the avail-
ability of Old Age and Survivors' Insurance under the Social

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.