Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1943-07-29

IN ACT to repeal and re-enact, with
amendments, Section 33 of Article .
of the Annotated Code of Maryland
1893 Edition., title Attachments i,
subtitle Attachments of Wages or
Hire, to provide that salary or wages
shall not be exempt from attachment
or lien for income tax due the State Z;
to repeal and re-enact, with amend
ments, Section 81 of said Article 0,
subtitle Lien of State, to provide
that personal property shall be liable
to lien or execution as therein pro-
vided on Judgment to add a new sub
title to Section 222 of Article 81 OF
said Code, title Revenue and Taxes,
sub title Income Tax, said new sub
section to follow Immediately after
Subsection (p) of Section 222 Of said
Article, as enacted by Chapter 792 of
the Acts Of 1911. to be known as Sub
section (Q) of said Section 222 of said
Article, providing for the definition of
the term employer; to add a new
subsection to Section 223 of said Ar
ticle 81, subtitle Income Tax, to
be known as Subsection (m) of said
Section 223 of said Article, and to
follow Immediately after Subsection
~ of said Section 223 of said Article
as enacted by Chapter 912 of the Acts
OF 1871, providing for the exclusion
from gross income of amounts re-
eeived as compensation for personal
injuries or sickness resulting from ac-
tive service in the armed forces; to
add new section to said Article 81,
subtitle Income Tax, to be known
as Section BOB, and to follow imme-
diately after Section 230A of said Ar
ticle, as enacted by Chapter 3I9 of the
Acts of 1913, providing for a simpli-
fed return and an optional method of
computing income tax liability In GER
nCah IN -
Article 81, subtitle Income Tax, as
said section was amended by Chapter
80 of the Acts of 1041, and to enact in
lieu thereof a new section, TO be
known as Section PAS, and to follow
Immediately after Section pa of said
Article, providing for an extension OF
time for filing returns of persons in
the armed forces Of the United States
IN certain cases; to add two new sec
tions to said Article 81, subtitle I'm
come Tax, to be known as Sections
2JIA and 2J7B, and to follow imme-
diately after Section 257 of said Ar
ticle, providing that willful failure Of
any taxpayer TO pay income tax when
due shall be misdemeanor, and pro-
yidlng a penalty for conviction Of
such misdemeanor, and further pro-
viding lien in favor Of the State on
all property of any delinquent income
taxpayer, and providing means Of es-
tablishing, enforcing and collecting
such lien, including a lien on the sal
airy and wages of any employee de-
hnquent in the payment OF income
tax; and to repeal and re-enact, with
amendments. Section IL OF Article SO
OF said Code, title "Sales and No
tees, subtitle Exemption from Ex-
ecutionN, to provide that the provis-
ions OF Sections s, o, 10 and II Of
said Article SO, relating to exemp-
tions, shall not impair any levy or
lien on real or personal property aris-
ing by reason Of non-payment Of
taxes due the State.
Section /. Be Il enacted by the Gem
sral Assembly of Maryland, That Sec
lion 30 OF Article o OF the Annotated
Code OF Maryland 1888 Edition., title
= Attachments subtitle Attachments
Df Wages or Hire. be and the same
Is hereby repealed and re-enacted, with
so as 10 read as follows I:
81. No attachments OF the wages or
hire OF any lab0rer or employee, In the
hands Of the employer, whether private
individuals or bodies corporate, shall
affect any salary OF wages Of the debtor
which are not actually due at the date
Of the attachment: and the sum Of one
hundred dollars Of such wages or hire
nue TO any labOrer or employee by any
employer or corporation shall ALWAYS
be exempt from attachment by any pro-
cess whatever. Every contract or agree
ment OF any character whatsoever Of
such laborer or employee, the purpose
Of which is TO waive this right OF ex-
emption, shall be absolutely void, pro-
vlaeu, however, that the salary or
wages OF any laborer OF employee shall
not De exempt from attachment, levy or