620                              Laws of Maryland                      [Ch. 481

title "Revenue and Taxes", sub-title "What Shall Be Taxed and
Where", providing that house trailers designed primarily for human
habitation are not exempt from the assessment of the local property
tax in Cecil County.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 9(32) of Article 81 of the Annotated Code of Maryland
(1957 Edition), title "Revenue and Taxes", sub-title "What Shall Be
Taxed and Where", be and the same is hereby repealed and re-enacted,
with amendments, to read as follows:

9.

(32) Motor vehicles, Classes A to J, inclusive. Nothing herein shall
be construed to exempt house trailers designed primarily for human
habitation from the assessment of the local property tax in Carroll
County, Harford County, Cecil County and St. Mary's County, not
withstanding any fees paid to the Department of Motor Vehicles for
the privilege of the use of the highways by such house trailers.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1959.

Approved April 8, 1959.

CHAPTER 481
(House Bill 594)

AN ACT to repeal and re-enact, with amendments, sub-section (g)
of Section 288, and Section 309, and sub-section (j) of Section 312
of Article 81 of the Annotated Code of Maryland (1957 Edition)
title "Revenue and Taxes", sub-title "Income Tax", all relating
to the exemption of community swimming pools; the time prescribed
for an audit of the return; and the requirement for the filing of
an Estimated Return with respect to awards and prizes.

Section 1. Be it enacted by the General Assembly of Maryland,
That sub-section (g) of Section 288, and Section 309, and sub-section
(j) of Section 312 of Article 81 of the Annotated Code of Maryland
(1957 Edition), title "Revenue and Taxes", sub-title "Income Tax",
be and the same are hereby repealed and re-enacted, with amend-
ments, to read as follows:

288.

(g) Exemptions from section.—The following shall not be liable
for the tax imposed by this section:

(1) National and State banks and trust companies;

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.