The midland journal. (Rising Sun, Md.) 1885-1947, 1943-08-06
CHAPTER ss6

IN ACT to repeal and re-enact, with
amendments, Section 80 of Article 8
of the Annotated Code of Maryland
1889 Edition., title Attachments,
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;
to repeal and re-enact, with amend
ments, Section 81 of said Article 8,
subtitle "Lien of State, to provide
that personal property shall be liable
to lien or execution as therein pro-
vided ON judgment; to add new SUBJ
title to Section 222 of Article 81 Of
sub title Income Tax, said new SUBJ
section 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 Sub
section Ia Of said Section 222 Of said
Article, providing for the definition Of
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
"a of said Section 22S of said Article,
as enacted by Chapter 912 of the Acts
Of 1871, providing for the exclusion
from gross income of amounts re-
ceived as compensation for personal
injuries or sickness resulting from &C.
tive service in the armed forces; to
add new section to said Article 81,
sub title Income Tax, to be known
as Section 230B, and to follow imme-
diately after Section 230A Of said Ar
ticie. as enacted by Chapter 31s Of the
Acts Of 1913, providing for a simpli-
fed return and an optional 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
SO Of the Acts Of 1871, and to enact In
lieu thereof new section, to be
Immediately after Section PA Of said
Article, providing for an extension Of
time for fling 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 EN-
come Tax, to be known as Sections
257A and 257B, and to follow imme-
ticle, providing that willful failure Of
any taxpayer to pay income tax when
due shall be a misdemeanor, and pro-
viding 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 ,,s OF es J.
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 II of Article 80
Of said Code, title "Sales and No
tees, subtitle Exemption from Ex-
ecution", to provide that the provis-
ions of Sections 8, o, 10 and II Of
said Article So, relating to exemp-
lions, 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 1t enacted by the Gen.
raj Assembly Of Maryland, That Sec
ion 80 of Article of the Annotated
Code of Maryland (1939 Edition., title
'AttachmentS', subtitle Attachments
" Wages or Hire, be and the same
. hereby repealed and re-enacted, with
SO as to read as follows:
So. No attachments Of the wages or
hire Of any laborer or employee, In the
or bodies corporate. shall
fleet any salary or wages Of the debtor
which are not actually due at the date
II the attachment; and the sum Of one
hundred dollars Of such wages or hire
iue to any laborer or employee by any
employer or corporation shall always
Do exempt from attachment by any pro-
,ess whatever. Every contract or agree
nent Of any character whatsoever Of
Iuch laborer or employee, the purpose
VI which IL to waive this right OF ex-
.mption, shall be absolutely void, pro-
'ided, however, that the salary or
wages OF any laborer or employee shah
lot be exempt from attachment, levy 81