2572 ARTICLE 81.

An. Code, sec. 5. 1910, ch. 446 (p. 244).

10. To obtain the exemption from taxation allowed in section 4 of this
article, the owner or owners of a graveyard or cemetery which do not accu-
mulate profits for any purpose except for the maintenance or improve-
ment of such cemetery or graveyard shall apply to the county commis-
sioners of the county in which such cemetery or graveyard may be located
by a written petition, signed and sworn to by such owner or owners, in
which petition shall be stated a brief history of the land or lands com-
posing such cemetery or graveyard, the condition of the titles thereto,
from whom obtained, at what price bought and upon what terms, and the
particulars of the ownership of such land or lands, and its or their value
or values for five years prior to its or their conversion into a cemetery or
graveyard; and no such exemption from taxation shall be allowed by said
county commissioners unless they be satisfied that the land or lands in-
cluded in such cemetery or graveyard has been acquired for the purposes
of a cemetery or graveyard at its or their fair value, and that the forma-
tion of such cemetery or graveyard was a bona fide public purpose and
neither directly or indirectly involved a profit to the organiser or organizers
thereof.

An. Code, sec. 6. 1904, sec. 5. 1896, ch. 300.

11. Real property purchased in the State of Maryland by survivors
of the late war for the purpose or erecting monuments and for laying out
commemorative parks in memory of those who fought on both sides in
the late war is hereby perpetually exempted from taxation for all State,
county and municipal purposes; provided that no greater quantity than
fifteen acres shall be so exempted for any one association.

An. Code, sec. 7. 1904, sec. 6. 1888, sec. 5. 1841, ch. 23, sec. 61. 1841, ch. 116, sec. 7.
1874, ch. 483, sec. 4. 1876, ch. 340. 1914, ch. 467. 1916, ch. 393.

12. Beginning with and for the year 1915, and thereafter, all house-
hold furniture and effects in this State held for the household use of the
owner thereof or members of his or her family shall be exempt from taxa-
tion for State and local purposes to the extent of $500.00 of the assessed
value thereof; but nothing herein shall be construed to apply to any furni-
ture or effects held or employed for purposes of profit or in connection with
any business, profession or occupation; provided that any county may levy
for local purposes upon household furniture and effects in excess of one
hundred dollars of the assessed value thereof in the discretion of the
County Commissioners of such county.

Mode of Valuation and Assessment.

An. Code, sec. 8. 1904, sec. 7. 1888, sec. 6. 1841, ch. 23, sec. 43. 1841, ch. 116, sec. 6.
1847, ch. 266, sec. 16. 1874, ch. 483, sec. 5.

13. Every assessor appointed by the mayor and city council of Balti-
more and every collector of State and county taxes in this State shall annu-
ally inform himself by all lawful means of all property, stocks or invest-
ments in his county, district or city liable to taxation and which may have