1020 ARTICLE 81.

improvement of their cemeteries or graveyards as cemeteries or graveyards.
To obtain the exemption from taxation allowed by this sub-section the
owner or owners of a graveyard or cemetery which do not accumulate
profits for any purpose except for the maintenance or improvement of such
cemetery or graveyard shall apply to the county commissioners 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 composing such ceme-
tery or graveyard, the condition of the titles thereto, from whom obtained,
at what price bought and upon what terms, and the particulars of the own-
ership 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 included in such cemetery
or graveyard has been acquired for the purposes of a cemetery or grave-
yard at its or their fair value, and that the formation of such cemetery or
graveyard was a bona fide public purpose and neither directly nor indi-
rectly involved a profit to the organizer or organizers thereof.

(7) Real property purchased in the State of Maryland by survivors of
the Civil War of 1861-5 for the purpose of erecting monuments and of
laying out commemorative parks in memory of those who fought on either
side during said war; provided that no more than fifteen acres shall be
exempted for any one association.

(8) Buildings, equipment and furniture of hospitals, asylums, chari-
table or benevolent institutions and the ground not exceeding forty acres
in area appurtenant thereto, and necessary for the respective uses thereof.

(9) Buildings, furniture, equipment and libraries of incorporated edu-
cational or literary institutions and the ground, not exceeding (outside of
any city) forty acres in area, appurtenant thereto, and necessary for the
respective uses thereof.

(10) Crops or produce of any land in the hands of the producer or his
agent.

(11) Provisions and food kept for the use and consumption of the fam-
ily of the person to whom such provisions and food shall belong.

(12) Five hundred dollars in value of the farming implements of any
farmer.

(13) Wearing apparel of any description, except diamonds and other
costly jewelry not habitually worn on the person.

(14) Fish while in the possession of fishermen employed in catching,
salting and packing the same, or while in the possession of their agents
unsold.

(15) Personal property, tangible and intangible, of any domestic cor-
poration having a capital stock divided into shares, or of any national bank
located in this State, if the shares of stock of such corporation are subject
to taxation under the laws of this State.