478                               Laws of Maryland                        [Ch. 372

accident or health insurance); provided, however, that a taxpayer
may deduct only such expenses as exceed three per centum of his
gross income or three per centum of the aggregate gross income in
the case of husband and wife, computed without the benefit of this
section, provided, further, however, that in computing the medical
expense, an amount equal to one per centum (1%) of the gross in-
come or the combined gross income of husband and wife shall first
be deducted from the aggregate amount expended for drugs and
medicine; that the maximum deduction for the taxable year shall
not exceed $2,500.00 in the case of husband and wife [or head of a
family or] and $1,250.00 in the case of all other such individuals,
except, however, that if the taxpayer or his spouse has attained the
age of 65 before the close of the taxable year, the full amount of
medical expenses paid may be deducted without regard to the 3%
limitation, but subject, nevertheless, to the maximum sum of $2,-
500.00 in the case of husband and wife [or head of a family] and the
sum of $1,250.00 in the case of all other individuals. THE TERM
"HEAD OF A FAMILY", AS USED IN THIS SUB-SECTION,
SHALL MEAN AN INDIVIDUAL WHO MAINTAINS IN ONE
HOUSEHOLD ONE OR MORE DEPENDENTS AS DEFINED IN
SECTION 281 (B) OF THIS SUB-TITLE AS AMENDED FROM
TIME TO TIME.

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

Approved March 28, 1957.

CHAPTER 372
(House Bill 365)

AN ACT to repeal and re-enact, with amendments, Sub-section (a)
of Section 532 of the Charter and Public Local Laws of Baltimore
City (1949 Edition), title "Baltimore City", sub-title "Miscellaneous
Local Laws", sub-heading "Police Commissioner", as said sub-
section was amended by Chapter 457 of the Acts of 1951 and by
Chapter 134 of the Acts of 1953, providing for an increase in the
number of inspectors of police and lieutenants, a decrease in the
number of sergeants, an increase in the number of patrolmen, an
increase in the number of sergeants of policewomen, and authority
to the Police Commissioner to designate the number of policewomen
of the uniformed force of the Baltimore City Police Department;
the elimination of the positions traffic engineer, investigators,
draftsmen and clerk of the Traffic Bureau, lineman designated
either foreman or assistant foreman of the Telephone and Signal
Division, engineers and firemen of the Marine Division, foremen,
maintenance men and laborers and charwomen of the civilian and
clerical employees of the Baltimore City Police Department; the

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.