CHAPTER 724
(House Bill 358)

AN ACT to repeal and re-enact, with amendments, Section 108
(16) (e) of Article 52 of the Annotated Code of Maryland (1957
Edition and 1964 Replacement Volume), title "Justices of the
Peace," subtitle "Trial Magistrates System," to provide for the
employment of chief clerks and personnel for the People's Court
of Prince George's County, a description of the duty of the chief
clerks, and to further provide for the compensation to be paid

Section 1. Be it enacted by the General Assembly of Maryland,
That a new Section 281 (c-1) be and it is hereby added to Article 81
of the Annotated Code of Maryland, (1965 Replacement Volume),
title "Revenue and Taxes," subtitle "Income Tax," to follow immedi-
ately after Section 281 (c) thereof, and to read as follows:

281.

(c-1) For all taxable years beginning after December 31, 1965,
all taxes, including any local tax on income levied, imposed and
collected pursuant to and by authority of Section 323A hereof, paid
or accrued during the taxable year to this State, its political sub
divisions or the United States, except income (other than that herein

noted), excess profits, federal excise taxes, inheritance, estate, succes-
sion or gift taxes.

(C-l) THERE SHALL BE ALLOWED AS A DEDUCTION
IN RETURNS FILED FOR THE CALENDAR YEAR 1967,

INCOME AND EARNINGS TAXES PAID IN 1966 AND 1967

WHICH ARE LEVIED, IMPOSED AND COLLECTED PUR-

SUANT TO AND BY AUTHORITY OF SECTION 323A OF
THIS ARTICLE.

Sec 2. And be it further enacted, That this Act is hereby
declared to be an emergency measure and necessary for the im-
mediate preservation of the public health and safety and having
been passed by a yea and nay vote supported by three-fifths of all
the members elected to each of the two houses of the General As-
sembly, the same shall take effect from the date of its passage.

Approved May 4, 1967.

1576                           LAWS OF MARYLAND                      [CH. 724

CHAPTER 723
(House Bill 309)

AN ACT to add a new Section 281(c-l) to Article 81 of the An-
notated Code of Maryland (1965 Replacement Volume), title
"Revenue and Taxes," subtitle "Income Tax," to follow immedi-
ately after Section 281 (c) thereof, amending the State income tax
laws in order to permit a deduction therefrom for local taxes

on income.