The Republican. [volume] (Oakland, Md.) 1877-current, 1943-08-05

amendments Sac+inn ~ Of Article a
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OF 1o1 Inc annotated lode OF Marylana
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IIiro'' ~ nroyidn that soInr,. or NO ,, o
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or lion for ircomn tox duo mo Stn+n.
ta romoaI onI rn,onan+ VIII o,oo,,G
Go %i'o, - 20 oih Ill
e|,h.titIn 81 Inn Of Stotn" to nroyiia
tha+ narsorol nronnrtv sholl ba Iiohio
70 lian nv ovanntjon tharoin ~
yi,lnd an iudmmrnt. 70 add now 9nh-
titlr 70 SECTION 22o of Article 81 of
said code titln "Royenun and Toycs"
SUBTITLE "Iucomc Tax" said new sinh.
section to follow Immediately after
Sub section (pl of Section 222 of said
Article as cnactnd bv CLonfer 100 of
tho Acts of 1911, to be known MS sinh
section Cd) of said Section 222 of said
Article, providing for the definition of
the term "employcr": to add new
subsection to Section 223 of said Ar
tclc 81, subtitle "IncOme Tax, to
be known as Subsection (m) of said
Section 223 of said Article, and to
follow Immediately after Subsection
tD of said Section 223 of said Article.
as enacted by Chapter 912 of the Acts
of 1911, providing for the exclusion
from gross income of amounts re-
cciyed rs conversation for personal
injuries or sickness resulting from ac-
tive service in the armed forces; to
add a new section to said Article 81,
SUBTITLE "Income Tax. to he known
as Section bob, and to follow imme-
diatcly after Section 230A of said Ar
ticIc rs enacted by Chautcr 3lg of tha
Acts of 1919. providing for n simplf-
fed return and an optionaI method of
computing income tax liability in GER
tain cases; to repeal Section 245 of
Article 81, subtitle Income Tax. as
said section was amended by Chapter
&c of the Acts of 1911, and to enact in
lieu thereof a new section, to be
known as Section 245 and to follow
Immediately after Section 244 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
tons to said Article 81, subtitle In
come TaN 10 be known as Sections
21lA and 21IB, ana to follow imme-
diatcly after Section 81 of said Ar
tlcle, providing that Wllltul failure of
any taxpayer to pay income tax when
due shall be miSdcmeanor and pro-
vidiAg a penalty for conviction of
such mlsdemcanor and further pro-
viding lien in favor of the State on
all property OF any delinquent income
TAXPAYER and providing means of cs-
tablishing, enforcing and collecting
such lien, including lien on the sal
airy and wages of any employee de-
IlnquGnt IN thc payment or income
tax; and to repeal and re-enact, with
amendments, Section u of Article 81
of said Code title SALES and No
ticc@ subtitle Exemption from En-
ccution to provide that the provlS-
ions OF sections ), D. ~ ana IL of
said Article -, relating to eXemp-
tionS, shall not impair any levy or
lien on real or personal property arts
ing by reason of non payment of
taxes due the State.
Section l. BE it enacted by the Gem
cral Assembly of Maryland That See
ton So of Article of the Annotated
Code of Maryland 1889 Edition., title
Attachments" subtitle attachments
of Wages or Hire, be and the same
is hereby repealed and enacted, with
amendments, SO as 10 read as follows:
33. No attachments of the wages or
hire of any Iaborer or employee, in the
hands of the employer, whether private
individuals or bodies corporate, shall
affect any salary or wages of the debtor