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

new Asection to follow Immediately
after Section $50 OF said Article and
to be known as Section 230A; and to
provide . credit against income taxes
payable.
Section 1. Re it enacted by the Gen.
eral Assembly Of Maryland, That new
section be added to Article 81 Of the
Annotated Code of Maryland (1939 Edi-
toni, title Revenue and Taxes, sub
title Income Tax, to follow immedi-
and to be known as Section 23OA, said
new section to read as follows:
23OA. The taxes due and payable by
any taxpayer under this subtitle, with
respect to taxable income for the cal
endar years 1912, 1913 and 1914, II the
taxpayers taxable year is the calendar
year, or with respect to the first fiscal
years ending after December 81, 1912,
1913 and 1914. If the Taxpayers taxable
year Is fiscal year, shall be subject to
a credit Of thirty-three and ne-third
(33-H3) per centum. Each taxpayer
shall calculate the tax due by him under
this subtitle, without reference to this
section, with respect to any Of said tax
able years, on return prescribed by
the Comptroller, shall deduct from the
tax so calculated the credit given by
this section, and, In the manner and at
the times provided in this subtitle.
shall file said return and pay as the
total tax due by the taxpayer the
amount of the tax as originally calcu-
lated, which shall remain after the de-
duction herein authorized
Sec. 2. And be 1t further enacted.
That this Act is hereby declared to be
an emergency law and necessary for
the Immediate preservation of the public
health and safety. and being passed
upon yea and nay vote, supported by
-hfths Of all the members elected
to each of the two Houses of the Cen
eral Assembly. the same shall take ef.
feet from the date Of its passage.
Approved: March %. 1913.
CHAPTER $50
AN ACT making 1t mIsdemeanor for
certain persons not to work or fight
during the period of the present
/ emergency, and to provide criminal
penalties therefor
Section I, Be 1t enacted by the Cen
eral Assembly OF Maryland, That every
able bodied, sane male person between
the ages Of 10 and 90, residing In the
Counties OF Caroline, st Mary's, Somer-
set. Kent. Worcester, Wicomice, Anne
arundel, Cecil. Hartford, Montgomery,
Queen Anne. who IS not in the armed
forces Of the United States, or who has
not received bis notice to report for in
duction into such forces, or who Is not
on duty as member of the Maryland
State Guard. or who Is not a bona fide
student in a school On other educational
institution in this State or elsewhere.
whether able to support himself by rea-
son OF ownership of property or income
or whether supported by others, who is
not actually working In some business.
occupation, trade or profession, and
VINO refuses to accept at prevailing
wages an offer OF employment for which
ne - physically qualified in the County
where he resides, shall be guilty of \
misdemeanOr, and upon conviction there
OF before Trial Magistrate OF the
county In which such person resides.
snail be lined not more than Five Hun
dred Dollars t$50000), or be impris-
oned not more than six (6) months. or
be both fined and imprisoned in the
discretion Of said Trial Magistrate.
Sec. 2. And be II further enacted.
Ihat this Act shall not apply to any
person who actually works five 90 days
IN each week. or on such less number of
days In each week that employment by
his employer is available. nor shall II
apply to any person while on any vaca-
ton granted by his employer. nor to
bona ide teachers or duly ordained
minister's OF the gospel.
:. Sec. 3. And be 1t further enacted,
That any and all appeals under this
ACT, ana any case in which jury trial
be demanded, shall be heard by the
Circuit Court for the County in which
such appeal Is noted, or In which such
jury trial is demanded, within fifteen
tl9) days after such appeal or demand,
Sec. 4. And be 1t further enacted.
That this Act shall be In effect during
the continuance of the existing state of
war between the United States and
Germany, Japan and Italy, and during
any prolongation thereof, or with any
OF such nations andIor with any other
foreign country, and shall be termin-
ated by the signing of treaty of
peace, or by proclamation of the Pres
ident OF the United States or the Cover
nor OF the State that hostilities have
ceased, or that the emergency no longer
exists, whichever event first occurs
provided, however, that this Act shall
cease to be In effect upon the adoption
at any time by the General Assembly of
Maryland Of Joint Resolution stating
that II Is no longer necessary for the
public good and safety of the State and
terminating the same; and provided
further that the expiration, repeal or
termination of this Act shall not have
the effect of releasing or extinguishing
any penalty, forfeiture or liability in
CURED hereunder prior to the date of
such expiration. repeal or termination,
and this Act shall be treated as re-
naming In full force and effect for the
purpose OF sustaining any and all prior
actions, suits. proceedings or prosecu-
tons, civil or criminal, for the enforce
ment OF any penalty. forfeiture or liza
bility provided herein.
Sec. .. And be II further enacted.
That this Act Is hereby declared to be
an emergency law and necessary for
the Immediate preservation of the pub
lie health and safety. and being passed
upon yea and nay vote, supported by
three tfths OF all the members elected
to each of the two Houses of the Gen
eral Assembly, the same shall take eff
feet from the date OF its passage.
Approved April 1, 1913.
CHAPTER 602