HERBERT R. O'CONOR, GOVERNOR. 1655

Section 101 of this Article, and (5) religious, educational,
charitable, social, fraternal and other similar corporations not
organized or conducted for profit, no part of the net earnings
of which inure to the benefit of any private shareholder or
individual, and (6) farmer's or other mutual hail, cyclone or
fire insurance companies or associations the income of which
is used or held for the purpose of paying losses or expenses
shall not be liable for said tax.

SEC. 7. And be it further enacted, That if any one or more
sections, clauses, sentences, or parts of this Act shall for any
reason be questioned in any Court, and shall be adjudged
unconstitutional or invalid, such judgment shall not affect,
impair or invalidate the remaining provisions thereof but
shall be confined in its operation to the specific provisions so
held unconstitutional or invalid and the inapplicability or in-
validity of any section, clause or provision of this Act, in any
one or more instances, shall not be taken to affect or prejudice
in any way its applicability or validity in any other instance,
and if any exemption or exception from any tax is held invalid,
the tax shall apply without such exemption or exception.

SEC. 8. And be it further enacted, That if a Department of
Revenue and Taxes should not be created by a law passed at
the present session of the General Assembly, then all powers
and duties conferred by this Act upon the Department of
Revenue and Taxes shall be exercised and performed by the
Insurance Commissioner of Maryland, and all powers and
duties conferred upon the Board of Tax Appeals shall be ex-
ercised and performed by the State Tax Commission of Mary-
land, and wherever the word "Department" is used in this Act,
the words "Insurance Commission" shall be substituted, and
wherever the words "Board of Tax Appeals" are used the
words "State Tax Commission" shall be substituted.

SEC. 9. And he it further enacted, That all Acts and parts
of Acts, whether public general or public local, inconsistent
with the provisions of this Act, be and the same are hereby re-
pealed to the extent of such inconsistency.

SEC. 10. And he it further enacted, That the provisions of
this Act, so far as they are substantially the same as existing
statutes, shall be construed as continuations thereof; and all
laws repealed by this Act shall nevertheless remain in force
for the assessment and collection of any tax (except income
taxes levied with respect to income received or accrued during
the calendar year 1941, and except taxes on premiums written
during the calendar year 1941) levied, incurred or accrued, or
the punishment of any crime committed prior to the effective