344                                        LAWS OF MARYLAND                                Ch. 160

All assessors appointed under the provisions of this
article, BY WHATEVER DESIGNATION KNOWN, shall take and
subscribe to the oath provided for in the Constitution
before the clerk of the circuit or superior court, or one
of his deputies, of the county or city [for which they
shall act, and the chief and assistant State supervisors
of assessments shall take and subscribe to said oath
before the clerk of the Superior Court of Baltimore
City.] IN WHICH THEY RESIDE OR IN A JURISDICTION

DESIGNATED BY THE DIRECTOR OF THE DEPARTMENT OF

ASSESSMENTS AND TAXATION.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1975.

Approved April 13, 1976.

CHAPTER 161

(House Bill 319)

AN ACT concerning

Revenue and Taxes - Filing of Return

FOR the purpose of amending a certain provision
concerning the manner of filing a State income tax
return by a husband and wife for a particular tax
year.

BY repealing and reenacting, with amendments,

Article 91 — Revenue and Taxes

Section 286(a)

Annotated Code of Maryland

(1975 Replacement Volume and 1975 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 286(a) of Article 81 - Revenue and
Taxes, of the Annotated Code of Maryland (1975
Replacement Volume and 1975 Supplement) be and it is
hereby repealed and reenacted, with amendments, to read
as follows:

Article 81 — Revenue and Taxes

286.

The following personal exemptions shall be allowed
to individuals:

(a) In the case of a single person, or a married
person not living with husband or wife, eight hundred