Theodore R. McKeldin, Governor                      7

retention for [an] any length of time of any building materials by
any contractor, builder, or property owner. This term shall also in-
clude but not be limited to use of facilities, tools, tooling, machinery
or equipment (including, but not limited to dies, molds and patterns)
by a purchaser thereof even though he transfers title to another either
before or after use by him and without regard to whether title is
transferred to the other within or without this State. This term
shall not include the following:

(1)  The sale of tangible personal property by any vendor in the
regular course of business.

(2)  The incorporation of tangible personal property as a material
or part of other tangible personal property to be produced for sale
by manufacturing, assembling, processing or refining.

Sec. 3. And be it further enacted, That no person shall be subject
to criminal prosecution or criminal penalties because of any violation
of the provisions of these sections which occurred prior to the passage
of this Act., THAT FOR THE PURPOSE OF DETERMINING
INTEREST AND CIVIL PENALTIES THE DUE DATE OF THE
TAXES IMPOSED BY THIS ACT SHALL BE SIXTY (60) DAYS
AFTER THE EFFECTIVE DATE HEREOF, AND THAT NOTH-
ING CONTAINED IN THIS ACT SHALL RENDER TAXABLE
ANY SALE OR USE OF TANGIBLE PERSONAL PROPERTY
THAT WOULD HAVE BEEN EXEMPT FROM TAXATION
UNDER ANY EXEMPTION WHICH WAS EFFECTIVE DURING
ANY PORTION OR ALL OF THE PERIOD JULY 1, 1947, TO
THE EFFECTIVE DATE HEREOF. NOTHING CONTAINED IN
THIS ACT SHALL RENDER TAXABLE ANY SALE OR USE
OF TANGIBLE PERSONAL PROPERTY THAT IS OR WAS
EXEMPT FROM TAXATION UNDER ANY EXEMPTION SET
FORTH BY THE EXPRESSED TERMS OF SECTIONS 322 OR
370 OF ARTICLE 81 OF THE ANNOTATED CODE OF MARY-
LAND (1951 EDITION AND 1956 SUPPLEMENT).

Sec. 4. And be it further enacted, That if any one or more sections,
clauses, sentences, words 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 re-
maining provisions hereof but shall be confined in its operation to
the specific provisions so held unconstitutional or invalid, and the
inapplicability or invalidity 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.

Sec. 5. And be it further enacted, That this Act is hereby de-
clared to be an emergency measure and necessary for the immediate
preservation of the public health and safety and having been passed
by a yea and nay vote, supported by three-fifths of all the members
elected to each of the two Houses of the General Assembly of Mary-
land, the same shall take effect from the date of its passage.

Approved January 28, 1957.