INDEX                                        545

Taxation—Continued                                                              Chap.                 Page
Gasoline Tax Fund—See Motor Vehicles
Income tax—

Appropriated to sub-divisions ............................................       68                    126

Appropriation to Division....................................................       68                     135

Bond funds for Division ......................................................     159                    399

Building association loss deductible ..................................       83                     263

Distributions on corporate stock........................................       87                    283

Distribution to municipalities; withholding tax ............     147                    385

Gross income; persons in military service ......................       89                    284

Gross income; wage continuation plan ............................     180                    439

Increased for schools ..........................................................       17                      29

Self-employed; stock bonus, etc.........................................     142                    379

Inheritance tax—

Commissions to registers of wills ....................................     190                    452

Error in law corrected..........................................................     144                    383

Exemption for charitable, etc., organizations ................       19                      46

Library Incentive Fund............................................................       21                      48

Motor Vehicles—

See under Motor vehicles

Racing revenue—Appropriated to sub-divisions ................       68                    126

Refunds—Errors in law corrected ........................................       90                     285

Sales tax—

Appropriation to Division....................................................       68                    136

Farm vehicles and equipment ............................................       84                    264

Saving and loan associations—Franchise tax ..................     120                    324

State tax rate ............................................................................     116                    315

Tax exemptions—See under that heading
Tax sales—See under that heading

Titling tax for motor vehicles—Rate increased ................       84                    264

Tobacco taxes paid to sub-divisions ....................................       68                    127

Unemployment insurance—See under that heading

Use tax—Farm vehicles and equipment ..............................       84                    264

See also Department of Assessments and Taxation

Tax Court—Appropriation to......................................................       68                    139

Tax Exemptions—

Aged—Tax credit for ..............................................................       77                    246

Airplane landing strips ............................................................       26                      63

Charitable etc. organizations—Inheritance tax ................       19                      46

Hospitals, women's clubs, etc...............................................     183                    443

Tools, machinery, apparatus, etc...........................................       28                      67

Taxicabs—See Motor Vehicles
Tax Sales—

Titles in sales, made prior to 1944........................................     182                    442

Teachers—See Retirement Systems; Schools

Teachers' Retirement System—See Retirement Systems

Tenants—"Exculpatory clause" against public policy ..........     124                    328

Testamentary Law—

Death benefits—Payment to trustee ....................................     105                    302

Distribution—Intestate's estate; references changed ........     104                    301

Dower—Laws amended generally ..........................................      108                    306

Partition of intestate's property—Laws repealed ............       88                    283

Registers of Wills—                                                                                 

Commissions increased ........................................................     190                    452

Error in law corrected ........................................................     155                    391

Wills—Revocation and revival; law revised ....................     106                    303