16                                 LAWS OF MARYLAND                           [CH. 7

289.

(g) In applying the schedules in Sub-sections (b) and (d) of this
section, to determine the tax of a taxpayer with one or more de-
pendents, there shall be subtracted from his gross income beginning
with the calendar year 1949 and ending with the calendar year 1954,
Six Hundred Dollars ($600.00) for each dependent, as defined in
Section 286 (b) of this sub-title. In applying the schedule in Sub-
section (f) 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 year 1955, Eight
Hundred Dollars ($800.00) for each dependent, as defined in Section
286 (b) of this sub-title. In applying the schedule in Sub-section
(f-2) 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 year 1958, Eight
Hundred Dollars ($800.00) for each dependent, as defined in Sec-
tion 286 (b) of this sub-title, provided that the Comptroller is au-
thorized and empowered to extend such schedule to include additional
dependents and exemptions so as to eliminate the necessity of mak-
ing such subtraction.

SEC. 4. And be it further enacted, That this Act shall take effect
June 1, 1958.

Approved April 4, 1958—11.30 a.m.

CHAPTER 7
(Senate Bill 7)

AN ACT to repeal and re-enact, with amendments, Section 325 of
Article 81 of the Annotated Code of Maryland (1957 Edition) title
"Revenue and Taxes", sub-title "Retail Sales Tax Act", to increase
the rate of the retail sales tax; and to repeal and re-enact, with
amendments, Section 373 of Article 81 of the Annotated Code of
Maryland (1957 Edition) title "Revenue and Taxes", sub-title
"Maryland Use Tax", to increase the rate of the use tax; and to
repeal and re-enact, with amendments, Section 326 (g) of said
Article and sub-title to provide that the rate of tax imposed on
certain farm equipment and vehicles be equal to that imposed on
motor vehicles under the titling tax provisions of Section 29 of
Article 66i/₂ of the Annotated Code of Maryland (1957 Edition).

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 325 of Article 81 of the Annotated Code of Maryland
(1957 Edition) title "Revenue and Taxes", sub-title "Retail Sales
Tax Act", be and the same is hereby repealed and re-enacted, with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.