358                               Laws of Maryland                        [Ch. 284

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1957.

Approved March 18, 1957.

CHAPTER 284
(House Bill 576)

AN ACT to repeal and re-enact, with amendments, Section 319 of
Article 81 of the Annotated Code of Maryland (1956 Supplement),
title "Revenue and Taxes," sub-title "Special Taxes," sub-heading
"Income Tax", removing certain special taxing areas in Mont-
gomery County THE MONTGOMERY COUNTY SUBURBAN
DISTRICT AS CREATED BY CHAPTER 692 OF THE ACTS
OF 1927 AND AMENDMENTS THERETO from the provisions
relating to the manner of distribution of the State income tax.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 319 of Article 81 of the Annotated Code of Maryland
(1954 Supplement), title "Revenue and Taxes," sub-title "Special
Taxes," sub-heading "Income Tax," be and it is hereby repealed and
re-enacted, with amendments, to read as follows:

319. Distribution of tax.

From the taxes collected under this sub-title, the Comptroller shall
pay to each county of the State (and the word "county" as used here-
in shall mean and include the Mayor and City Council of Baltimore)
an amount equal to the percentage of investment income and the per-
centage of other income, subject to tax under this sub-title, of the
individual residents of said county, hereinafter specified. The amount
to be distributed hereunder with respect to taxable income of the
calendar year 1951 and thereafter, and of fiscal years ending in the
calendar year 1951 and thereafter, shall be equal to 1.70% of all in-
come taxable at the investment income rate, and .68% of all other
income. Provided, however, that where the taxed income is that of
a resident of an incorporated municipality of any county, the amount
to be so paid over and distributed by the Comptroller hereunder, at-
tributable to such taxpayer, shall be equally divided between and paid
over to the said incorporated municipality, and said county, in equal
shares. [ For the purposes of this section, the special taxing areas in
Montgomery County, in existence on January 1, 1953, corresponding
to incorporated municipalities, WITH THE EXCEPTION OF THE
MONTGOMERY COUNTY SUBURBAN DISTRICT AS CREATED
BY CHAPTER 692 OF THE ACTS OF 1927 AND AMENDMENTS
THERETO, shall be treated as incorporated municipalities, and for ]
For the purposes of this section the special taxing areas in Alle-
gany County in existence on January 1, 1953, shall be treated as
incorporated municipalities. Beginning with the income taxes

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.