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nal, provided any act or resolution for the appropriation
of money or the creation of debt shall, on its final pas-
sage, receive the votes of a majority of all the members
elected to each House."
   Section 55 of the Constitution provides that "no act, ex-
cept general appropriation bills, shall become a law until
ninety days after the adjournment of the session at which
it was passed, except in cases of emergency, when, by the
concurrence of a majority of the members elected to each
House of the General Assembly, by a Yea and nay vote
entered on their journals, an act may become a law when
approved by the Governor. But the reasons for the emer-
gency that justifies this action must be set out at length in
the journals of each House."
  It will be seen that section 46 relates to the passage of
bills, and section 53 relates only to the time when acts
shall take effect. The latter section fixing the time when
all bills shall take effect, but empowering the Geneyal As-
seninly to make them take effect earlier by the concurrence
of a majority of the members elected to each House.
  There is nothing il section 55 that requires the emerg-
ency clause to be a part of the bill; it may as well be in
the form of a separate resolution adopted by the required
number of votes. The gist of the section is, that to make
a bill take effect upon the approval of the Governor a ma-
jority of the mnembers elected to each House shall signify
their intention to that effect by a yea and nay vote. As a
majority of the members-elect of each House voted for the
emergency section of the bill, and as that section was not
amended in either House, nor by the conference report,
it can not be denied that the two Houses concurred in ex-
pressing the legislative intention that the Revenue Law
should take effect upon the approval of the Gov-ernor.
  It will be observed that this section does not require, in
order to make bills take effect on the approval of the Gov-