The midland journal. (Rising Sun, Md.) 1885-1947, 1943-08-06
PUBLIC GENERAL LAWS

Hen at the Instance Of the State for
income tax due the State by any such
laborer or employee.
Sec. 2. And be 1t further enacted,
That Section 81 Of Article Of the An
notated Code Of Maryland t030 Edi-
tion), title Attachments, subtitle
ellen of State. be and the same is
hereby repealed and re-enacted with
amendments, so as to read as follows:
81. All lands. tenants and personal
property belonging to any person In
debted to this State. after the COM
mencement Of suit therefor against
him, or the fling OF any lien as by law
provided, shall be liable to execution on
any Judgment or decree which may be
rendered against him In such suit. or
levy or lien, In whatsoever hands or
possession the said lands, tenements or
personal property may be found; but
where the debtor hath granted or may
hereafter grant any road. way or ease
ment in or over any lands liable as
aforesaid, the rights accruing through
or by such grant shall not be affected
by the preceding provisions of this Sec
ton; provided, however, that all exist
ing rights of the State now. vested shall
not be In any way diminished or re-
lensed. except as herein provided.
Sec. 8. And be 1t further enacted.
That a new sub section be and the same
Is hereby added to Section 222 of Ar
ticle 81 OF the Annotated Code Of Mary
land (l939 Edition., title Revenue and
new subsection to follow Immediately
after Subsection (p) Of Section 222 Of
said Article, as enacted by Chapter 1902
of the Acts of 1941, to be known as
Sub section .(g), said new subsection
to read as follows:
Arm or corporation employing or uti-
lizing the services Of one or more in
dividuals for hire, remuneration or COM
pensation of any kind.
Sec. 4. And be 1t further enacted.
That a new sub section be and the
Article 81 of the Annotated Code Of
Maryland t1930 Edition), title Revenue
and Taxes, subtitle Income Tax.
said new sub section to follow immedi-
ately after Sub. section a. of Section
223 Of said Article. as enacted by Chap
as Subsection (m), said new sub-sec-
tion to read as follows:
(m) Amounts received as pension, an
nuity or any similar allowance for per-
sonal injuries or sickness, resulting
from active service in the armed forces
OF the United States or Of the State Of
Maryland.
Sec 5. And be It further enacted,
That a new section be and the same is
hereby added to Article 81 Of the An
uOIdteu SOue VI Ndrylduu NlooU Eu1-
tion). title Revenue and Taxes, sub
title Income Tax" to be known as
Section 230B. and to follow immediate
ly after Section 2B0A Of said Article, as
enacted by Chapter $40 Of the Acts of
l943, said new section to read as
follows:
Bob In lieu of the regular method
Of computation prescribed by this sub
title. and the payment Of the tax Inn
posed by. Section .23O (a) of this sub
Vtle, an individual reporting on cash
basis for any taxable year, beginning
after December 81, 1912, may elect to
pay the tax as shown In the following
liable, If his gross income for the tax
able year is Five Thousand Dollars
$4,000 or less, and consists only Of
one or more of the following: ~ Sal
airy; (2l Wages: (3) Compensation for
personal services; or az Dividends, in
terest and annuities not in excess Of
One Hundred Dollars ($10O in the ag-
gregate.
29o Rate
Gross Income Optional Tax
Less Allowance for Personal