18                                 LAWS OF MARYLAND                           [CH. 8

SEC. 3. And be it further enacted, That Section 326 (g) of said
Article and sub-title be and the same is hereby repealed and re-
enacted, with amendments, to read as follows:

326.

(g) Sales of new or used motor vehicles upon which the excise tax
[of 2%] levied and miposed by Section 29 of Article 66 1/2 of the Anno-
tated Code of Maryland, is collected by the Department of Motor
Vehicles or which are to be titled or registered in another state.
This exemption shall not apply to house or office trailers, nor shall
it apply to the lease or rental of new or used motor vehicles. // the
rate of tax imposed by Section 325 of this sub-title is greater than
the rate of the titling tax imposed on motor vehicles under the pro-
visions of Section 29 of Article 66 1/2 of the Annotated Code of Mary-
land, a credit is hereby provided for the difference between such
rates on the purchase of farm vehicles and all farm equipment to
be used to prepare the soil, plant seeds and harvest crops, including
but not limited to milking machines. The tax shall be paid to the
vendor at the rate imposed by Section 325 of this sub-title and the
credit provided for herein shall be paid to the farmer upon applica-
tion for refund filed with the Comptroller.

SEC. 4. And be it further enacted, That this Act shall take effect
January 1, 1959.

Approved April 4, 1958—11.30 a.m.

CHAPTER 8
(House Bill 1)

AN ACT to fix the rate of State taxation for the year Nineteen
Hundred and Fifty-Nine (1959) in accordance with the provisions
of Section 33 of Article 81 of the Code of Public General Laws
of the State of Maryland (1957 Edition).

SECTION 1. Be it enacted by the General Assembly of Maryland,
That the rate of State taxation for the year Nineteen Hundred and
Fifty-Nine (1959) is hereby fixed in the manner following, and the
taxes for each of the State loans herein specified to be used to pay
the installments of principal and interest thereon:

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.