1310                            LAWS OF MARYLAND                      [CH. 823

(iii) Lessee has access to the premises at all hours and has the
right to establish his own working hours and regulate his own prices.

(iv) The lease expressly states that the lessee is aware that he
must be responsible for payment of State and federal income taxes
and self-employed social security contributions, and understands he
is not within covered employment as defined by this article.

(E) The use by a taxicab driver of taxicabs and/or taxicab
equipment in a taxicab business carried on by an owner of a taxicab
permit need not meet the tests of subparagraphs (A), (B), and (C)
hereof if it is shown to the satisfaction of the Executive Director that:

(i) A written agreement for the use of the taxicab and/or equip-
ment has been entered into between the driver and the owner and is
currently in force.

(ii) The driver pays a stipulated amount for the use of the taxi-
cab and/or equipment, but is required to make no further accounting
or report to the owner.

(iii) The driver has access to the taxicab and/or equipment at
all hours and has the right to establish his own working hours and
places.

(iv) The agreement expressly states that the driver is aware he
must be responsible for payment of Federal self-employment taxes,
and understands he is not within covered employment as defined
by this Article.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1965.

Approved May 4, 1965.

CHAPTER 823
(House Bill 964)

AN ACT to repeal and re-enact, with amendments, Section 237 (b)
of Article 81 of the Annotated Code of Maryland (1964 Supple-
ment), title "Revenue and Taxes," subtitle "State Department of
Assessments and Taxation," amending the laws concerning certain
positions of senior assessors in certain counties of this State.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 237 (b) of Article 81 of the Annotated Code of Mary-
land (1964 Supplement), title "Revenue and Taxes," subtitle "State
Department of Assessments and Taxation," be and it is hereby re-
pealed and re-enacted, with amendments, to read as follows:

237.

(b) The [position of senior assessor shall not be set up in Class
G and H counties, and] position of assistant supervisor shall not be
set up in Class F, G and H counties (following the classification of
counties in Section 236 of this article).