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

lien at the instance of the State for
income tax due the State by any such
laborer or employee.
See. 2. And be it further enacted.
That Section 81 of Article 0 of the An
notated Code Of Maryland 1888 Edi-
tom, title Attachments, sub title
Lien of State. be and the same is
hereby repealed and re-enacted with
amendments, SO as to read as follows:
IL. All lands. tenants and personal
property belonging to any person in
debted to this State. after the com
mencemcnt of a 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
to execution. attachment or sale on the
levy or lien, in whatsoever hands or
possession the said lands, tenements or
personal property may be found: hut
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<s shall not be affected
by the preceding provisions of this sec
tion; provided, however, that all exist
ing rights of the State now vested shall
not be in any way diminished or re-
leased, except as herein provided
Sec. 8. And he 1t further enacted.
That new subsection be and the same
Is hereby added to Section 222 of Ar
ticle 81 Of the Annotated Code OF Mary
land 1899 Edition). title Revenue and
Taxes, subtitle Income Tax, said
new subsection to follow Immediately
after Subsection (p) of Section 222 OF
said Article, as enacted by Chapter 1872
Of the Acts of 1911, to be known as
Subsection I'd, said new subsection
to read as follows:
I'D Employer" means any person,
firm or corporation employing or uti-
lizing the services of one or more in
diyiduals for hire. remuneration or COM
pensation of any kind.
See. 4. And be it further enacted,
That new subsection be and the
same is hereby added to Section 223 OF
Article 81 Of the Annotated Code Of
Maryland 1880 Edition., title Revenue
and Taxes, subtitle Income Tax.
said new sub section to follow immedi-
ately after Sub section "a of Section
22S OF said Article. as enacted by Chap
ter 912 of the Acts of 1041, to be known
as Sub section (m), said new sub-se
ton to read as follows:
tm) Amounts received as pension, an
nuity or any similar allowance for per-
sOnaf injuries or sickness, resulting
from active service in the armed forces
OF the United States or of the State of
Maryland.
See. D. And be II further enacted.
That a new section be and the same Il
hereby added to Article 81 of the An
notated Code of Maryland 1889 Edi-
tom, title Revenue and Taxes, sub
title Income Tax" to be known as
Section 230B, and to follow Immediate
ly after Section 230A of said Article, as
enacted by Chapter 310 of the Acts of
1913, said new section to read as
follows:
23OB In lieu Of the regular method
of computation prescribed by this sub
title, and the payment of the tax i'm
posed by Section 230 (a) Of this sub
title, an individual reporting on a cash
basis for any taxable year, beginning
after December 81, 1912, may elect to
pay the tax as shown in the following
table. IL 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: a. Sal
airy; ca Wages; go Compensation for
personal services; or a. Dividends, in
terest and annuities not in excess OF
One Hundred Dollars ($100) in the ag-
gregate.
go Rate
Gross Income Optional Tax
Less Allowance for Personal