REVENUE AND TAXES. 2569

While the land and buildings of a cemetery company under its charter were exempt
from taxation, such exemption was held not to extend to a fund invested in stocks.
Hence, capital stock of company was exempt from taxation to extent of its holdings
in lands and buildings only. State v. Baltimore Cemetery Co., 52 Md. 639. And see
Appeal Tax Court v. St. Peter's Academy, 50 Md. 345; Appeal Tax Court v. St.
Peter's Academy, 50 Md. 352; Appeal Tax Court v. Baltimore Cemetery Co., 50
Md. 435.

The fact that only a portion of a graveyard is occupied by graves does not limit
exemption from taxation to portion so occupied. Appeal Tax Court v. St. Peter's
Academy, 50 Md. 353.

As to taxation of corporate stock, see secs. 166 and 166A; as to taxation of the gross
receipts of railroads and other corporations, see sec. 172, et seq.; as to county and
municipal taxation upon property of railroads, see sec. 204.

As to the exemption from taxation of building associations, see sec. 222; see also
art. 23, sec. 165.

Charitable and educational institutions.

Only building or parts thereof which are reasonably necessary for corporate pur-
poses of hospitals, charitable or benevolent institutions, etc., are exempt from
taxation; any portion of building devoted to other purposes and rented out, and
stocks and other investments (though income be used for support of indigent), are
taxable. Baltimore v. Grand Lodge, 60 Md. 281; Appeal Tax Court v. St. Peter's
Academy, 50 Md. 352; Appeal Tax Court v. Grand Lodge, 50 Md. 421; Redemp-
tionists v. Howard County, 50 Md. 449; Appeal Tax Court v. University of Maryland,
50 Md. 466. And see United Rys. Co. v. Baltimore, 93 Md. 634.

A petition alleging that property is " held and used by the body corporate for the
purposes of piety and charity and for instruction of young females " does not bring
property within exemption of this section relative to hospitals, charitable institu-
tions, etc. Such property is exempt from taxation only to extent that it is used for
benefit of indigent and afflicted. Effect of acts of 1876, ch. 260, and 1878, ch. 413.
Appeal Tax Court v. Baltimore Academy, 50 Md. 437. And see Appeal Tax Court
v. St. Peter's Academy, 50 Md. 339; Appeal Tax Court v. Grand Lodge, 50 Md. 421;
Frederick County v. Sisters of Charity, 48 Md. 37.

As to exemption from taxation of real estate and other property of public libraries
and reading rooms, see art. 77, sec. 187. As to the exemption of money invested in
trvist for public schools, see art. 77, sec. 238.

The exemption granted hospitals and libraries by this section does not exempt
them from the provisions of sec. 124—see notes thereto. Washington Hospital v.
Mealey, 121 Md. 279.

As to the exemption of fraternal associations, see art. 48A, sec. 181.

United States.

Property of United States is not subject to state taxation. Van Broklyn v.
Anderson, 117 U. S. 151. And see M'Culloch v. Maryland, 4 Wheat, 316.

For a case involving exemption from taxation of personal property of officers and
agents of Federal government residing within limits of naval academy grounds
at Annapolis, see Chauvenet v. Anne Arundel County, 3 Md. 259.

For lands of United States in Maryland exempt from taxation, see art. 96.

Generally.

Certain species or classes of property may be exempted from taxation within
reasonable limits, when public interests so require. There must, however, be no
arbitrary discrimination between properties of same kind. Rules regulating exemp-
tions. An exemption from taxation (by an act of assembly) of a wharf owned by a
religious corporation, held invalid because it created an arbitrary discrimination,
and also because it was in conflict with art. 3, sec. 33, of the state Constitution.
Baltimore v. Starr Church, 106 Md. 286. And see Wilkens Co. v. Baltimore, 103 Md.
314; Consolidated Gas Co. v. Baltimore, 101 Md. 554.

The legislature may in special cases grant an exemption from taxation provided
there be a consideration of some kind. If there is no consideration, the exemption is
a mere gratuity revocable at will. Appeal Tax Court v. Grand Lodge, 50 Md. 428.

Exemptions from taxation are strictly construed and must be clearly made out.
Anne Arundel County v. Annapolis, etc., R. R. Co., 47 Md. 592 (affirmed in 103
U. S. 1); Appeal Tax Court v. Rice, 50 Md. 303; Appeal Tax Court v. Gill, 50 Md.
377; Bonaparte v. State, 63 Md. 474 (affirmed in 104 U. S. 592). For other cases
not referring to the statute, see Md. Digest.