22 LAWS OF MARYLAND. [CH. 11

completed, and one-third when the work is completed and ac-
cepted by said Commissioners.

SEC. 2. And be it further enacted, That this Act is hereby
declared to be an emergency law and necessary for the imme-
diate preservation of the public health and safety, and being
passed upon a yea and nay vote, supported by three-fifths of
all the members elected to each of the two Houses of the Gen-
eral Assembly, the same shall take effect from the date of its
passage.

Approved May 28, 1937.

CHAPTER 11.

AN ACT to repeal and re-enact, with amendments, Sections
37A, 38, 38A, 41, 41A, 41B and 410 of Article 2B of the
Annotated Code of Maryland (1935 Supplement), title
"Alcoholic Beverages", sub-titles "Excise Tax" and "Manu-
facturers' Tax on Distilled Spirits", as said sections were
enacted by Chapter 10 of the Acts of the Special Session
of 1936 and Chapter 231 of the Acts of the Regular Session
of 1937; to repeal and re-enact with amendments Section
73 of Article 56 of the Annotated Code of Maryland (1935
Supplement), title "Licenses", sub-title "Tax on Admissions"
as said section was amended by Chapter 231 of the Acts of
the Regular Session of 1937; to repeal and re-enact with
amendments Section 212 of Article 81 of said Annotated
Code, title "Revenue and Taxes", sub-title "Tax on Toilet
Articles and Cosmetics", as amended by Chapter 231 of
the Regular Session of 1937; to add two new sections to
Article 81 of the Annotated Code of Maryland (1935 Supple-
ment), to be under the sub-title "Tax on the Recordation
of Instruments in Writing", said new sections to be known
as Sections 213 and 214, to follow immediately after Sec-
tion 212 of said Article, imposing a tax upon the recorda-
tion of instruments in writing; to add a new section to
Article 56 of the Annotated Code of Maryland (1935 Supple-
ment), said new section to be known as Section 188A, to
follow immediately after Section 188 of said Article, im-
posing a tax upon the registration of persons holding a
license to operate motor vehicles in this State except
chauffeurs; to add a new section to Article 56 of the Anno-
tated Code of Maryland (1935 Supplement), title "Licenses",
said new section to be known as Section 23A, to follow
immediately after Section 23 of said Article, imposing a