6 LAWS OF MARYLAND. [CH. 5

be and it is hereby repealed and re-enacted, with amendments,
to read as follows:

7. (25) Property, real or personal, owned by the Veterans
of Foreign Wars of the United States, incorporated by special
Act of Congress, The American Legion, incorporated by Act of
Congress, or the Disabled American Veterans of the World
War, incorporated in 1921, under the laws of Ohio, the 29th
Division Association of World War I, or any department.
State or local unit, chapter, branch or post, whether incor-
porated or unincorporated, of any of said organizations, or the
Society of the Cincinnati of Maryland; provided such property
is used exclusively for houses, clubs, asylums, hospitals and
burial grounds, or the maintenance thereof, of any of said
organizations.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1945.

Approved January 26, 1945.

CHAPTER 5.
(Senate Bill 2)

AN ACT to repeal and re-enact, with amendments, Sub-section
(c) of Section 228 of Article 81 of the Annotated Code of
Maryland (1943 Supplement), title "Revenue and Taxes",
sub-title "Income Tax", relating to the apportionment of
personal exemptions in case of the death or change in status
of the taxpayer.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Sub-section (c) of Section 228 of Article 81 of the
Annotated Code of Maryland (1943 Supplement), title "Rev-
nue and Taxes", sub-title "Income Tax", be and it is hereby
repealed and re-enacted, with amendments, to read as follows:

228. (c) If the status of the taxpayer changes during the
taxable year, the amounts allowable under (a) and (b) hereof
shall be apportioned in accordance with the number of months
before and after such changes.

Beginning with the taxable year 1944 and thereafter, the
amounts allowable under (a) and (b) hereof shall be prorated
to the date of death in the final return of a decedent and as
of the date of death the personal exemption and dependent
credit are terminated and not extended over the remainder of
the taxable year.