Theodore R. McKeldin, Governor                    581

Whereas, because of a departmental disciplinary charge, Sergeant
Purcell was reduced to the rank of Patrolman on October 7, 1955;
and

Whereas, a short time later, while engaged in the protection of
life and property in the City of Baltimore, Patrolman Purcell was
fatally wounded by gun shot and died on October 24, 1955; and

Whereas, it would be an act of simple justice and also would be
helpful to the family of the late Patrolman Purcell, by reason of in-
creasing his pension allowance, if he were restored posthumously to
the rank of Sergeant; now, therefore

Section 1. Be it enacted by the General Assembly of Maryland,
That the Police Commissioner of Baltimore City be authorized and
directed to restore the rank of Sergeant to the late James J. Pur-
cell, such promotion to be effective as of October 7, 1955.

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

Approved March 28, 1957.

CHAPTER 406
(Senate Bill 410)

AN ACT to add a new sub-section to Section 275, said new sub-
section to be known as sub-section (s) and to follow immediately
after sub-section (r); to add a new sub-section to Section 283, said
new sub-section to be known as sub-section (e) (7), to follow
immediately after sub-section (e) (6); to repeal and re-enact, with
amendments, Section 276 and Section 276 (e) and Section 277 (a),
all of Article 81 of the Annotated Code of Maryland (1951 Edition,
1956 Supplement), title "Revenue and Taxes", sub-title "Income
Tax", all relating to definitions, gross income and exclusions there-
from, allowable deductions and exemptions for purposes of the
income tax law and relating to accident and health welfare plans,
contributions thereto and benefit payments therefrom.

Section 1. Be it enacted by the General Assembly of Maryland,
That a new sub-section be added to Section 275, said new sub-section
to be known as sub-section (s); that a new sub-section be added to
Section 283, said new sub-section to be known as sub-section (e) (7)
of Article 81 of the Annotated Code of Maryland (1951 Edition, 1956
Supplement), title "Revenue and Taxes", sub-title "Income Tax";
that Sections 276, 276 (e) and 277 (a) of Article 81 of the Annotated
Code of Maryland (1951 Edition, 1956 Supplement), title "Revenue
and Taxes", sub-title "Income Tax", be and the same are hereby
repealed and re-enacted to read as follows: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.