MARVIN MANDEL, Governor                        839

"gross income" under Section 280A(a) of Article 81 of the An-
notated Code of Maryland in effect on the date of realization of
said gain or gains].

Sec. 2. And be it further enacted, That the provisions of this
Act shall apply to all taxable years ending after December 31, 1968.

Sec. 3. And be it further enacted, That if any provision of this
Act or the application thereof to any person or circumstance is held
invalid for any reason, such invalidity shall not affect the other
provisions or any other application of this Act which can be given
effect without the invalid provision or application.

SEC. 4. And be it further enacted, That this Act shall take effect
July 1, 1969.

Approved April 23, 1969.

CHAPTER 377
(House Bill 927)

AN ACT to repeal and re-enact, with amendments, Section 13-10 of
the Code of Public Local Laws of Frederick County (1959 Edition,
being Article 11 of the Code of Public Local Laws of Maryland),
title "Frederick County," subtitle "Chapter 13. Roads and Public
Grounds," as last amended by Chapter 285 of the Acts of 1965,
changing the date by which the County Commissioners of Frederick
County shall approve the county roads program.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 13-10 of the Code of Public Local Laws of Frederick
County (1959 Edition, being Article 11 of the Code of Public Local
Laws of Maryland), title "Frederick County," subtitle "Chapter 13.
Roads and Public Grounds," as last amended by Chapter 285 of the
Acts of 1965, be and it is hereby repealed and re-enacted, with
amendments, to read as follows:

13-10.

On or before the first day of October in each year, the county engi-
neer shall prepare and submit to the county roads board a proposed
road construction and maintenance program, supplemented with
plans as he may see fit, of road and bridge work, repair and con-
struction in the county for the ensuing calendar year, showing as
closely as may be the available funds and how they are to be ex-
pended and on certain roads and bridges, naming such roads and
bridges, the character in detail of the work involved, and the esti-
mated cost of each construction project. Notice of the filing of such
report embracing such comprehensive program of road construc-
tion and maintenance for the ensuing calendar year shall be pub-
lished by the county roads board in a newspaper regularly published
in the county, the first publication to be within one week of the
filing of the report.