EDWIN WARFIELD, ESQ., GOVERNOR.

783

SECTION 1. Be it enacted by the General Assembly of Mary-

land, That Section 4 of Article 81 of the Code of Public Gen-

New sections.

eral Laws, title "Revenue and Taxes," sub-title "Exemptions,"

as repealed and re-enacted by Chapter 120 of the Acts of 1896,

be and the same is hereby repealed and re-enacted with amend-

ments so as to read as follows :

4. The provisions of this Article shall not apply to any bonds

Does not apply

or stocks of evidences of indebtedness issued by the United

to United
States bonds,

States belonging to residents of this State, nor to any prop-

etc.

erty in this State belonging to the United Sates or to this State,

or to any county of this State, or incorporated city or town in

this State, nor to any judgment rendered by any court of

record or justice of the peace, nor to houses or buildings used

exclusively for public worship, nor to the furniture contained

therein, nor to the parsonage connected therewith, nor to the

grounds appurtenant to such houses, nor to buildings so ex-

clusively used for public worship or as parsonages which are

necessary for the respective uses thereof, nor shall the provi-

sions of this Article apply to graveyards, cemeteries or ceme-

Cemeteries ex-
empted.

tery company which do not accumulate profits for any purpose

except for the maintenance or improvement of such cemeteries

or graveyards as cemeteries or graveyards, nor to burying

grounds set apart for the use of any family or belonging to any

church or congregation, nor to crops or produce of any lane

in the hands of the producer or his agent, nor to provisions

and feed kept for the use and consumption of the family of the

person to whom such provisions and feed shall belong, nor to

the working- tools of mechanics or artisans, moved or worked

exclusively by hand, nor to the first three hundred dollars

in value of the farming implements of any farmer, nor to

wearing apparel of any description except diamonds and other

costly jewelry not habitually worn on the person, nor to fish

while in the possession of fishermen employed in catching

salting and packing the same, or while in possession of their

agents unsold, nor to buildings, equipments and furniture of

hospitals, asylums, charitable or benevolent institutions or tc

Hospitals, be-
nevolent insti-

the grounds appurtenant thereto in any city or incorporatec

tutions, etc.

town of this State which are necessary to the respective uses

thereof, nor to the buildings, equipments and furniture of hos-

pitals, asylums, charitable institutions of any county in this

State, but not within any city or incorporated town of this

State, nor to the ground not exceeding forty acres appurtenant

respectively thereto, which are necessary for the respective

uses thereof, nor to buildings, furniture, equipment or libra-

ries of incorporated educational or literary institutions, or to