Marvin Mandel, Governor                         789

payable on and after July 1, 1968 for purposes of taxation for the
State of Maryland only, and not for purposes of county or city
taxation on all personal property, tangible or intangible, or OF what-
ever nature, excepting operating property of railroads which are
not subject to taxation under Section 130 of this article, and except-
ing operating property of other public utilities and contract carriers.

Such credit shall be allowed on the income tax return for the tax-
able year in which the personal property tax is [due and payable]
actually paid. In the event the credit for State personal property
taxes herein provided is in excess of the Maryland income tax
liability, such excess shall be refunded to the taxpayer.

In substantiation of this credit the taxpayer is required to submit
with the income tax return a receipt or other evidence of payment
of the personal property tax issued by the collecting authority.

Whenever the State personal property tax is claimed as a credit
against the income tax, an appropriate modification must be made,
increasing the taxable income base to the extent of the State personal
property tax paid.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1971.

Approved May 6, 1971.

CHAPTER 383
(Senate Bill 674)

AN ACT to add a new Section 9E to Article 64A of the Annotated

Code of Maryland (1968 Replacement Volume), title "Merit Sys-
tem," to follow immediately after Section 9D thereof, providing
for the inclusion of all employees of the Roads Board of Dorchester

County in the classified service of the State and subject generally

to all the privileges and responsibilities provided in Article 64A of
the Code and relating to the procedures for this inclusion.

AN ACT TO REPEAL AND RE-ENACT, WITH AMENDMENTS,
SECTION 334 OF THE CODE OF PUBLIC LOCAL LAWS OF
DORCHESTER COUNTY (1961 EDITION, BEING ARTICLE
10 OF THE CODE OF PUBLIC LOCAL LAWS OF MARY-
LAND), TITLE "DORCHESTER COUNTY," SUBTITLE
"ROADS," PROVIDING THE RIGHTS AND PROCEDURES
FOR ANY DORCHESTER COUNTY EMPLOYEE ENGAGED
IN THE CONSTRUCTION OR MAINTENANCE OF COUNTY
ROADS OR BRIDGES AND HAVING A COMPLAINT OR
GRIEVANCE, PROVIDING FOR THE POWERS AND DUTIES
OF CERTAIN COUNTY OFFICERS AND EMPLOYEES IN
RELATION THERETO, AND MAKING FURTHER PROVI-
SION FOR THE POWERS AND DUTIES OF THE STATE SEC-
RETARY OF PERSONNEL WITH RESPECT TO ANY SUCH
COMPLAINT OR GRIEVANCE.