REVENUE AND TAXES 3029

(1) Property, real and personal, tangible and intangible, belonging to
this State or to any county or city of this State.

(2) Real and personal property owned by any incorporated fire in-
surance salvage corps without capital stock which uses its property as aid
to the fire department of any county or city in this State.

(3) The property of any fraternal beneficiary association incorporated
or licensed under Article 48A of the Code of Public General Laws of this
State, except real estate, chattels real and office equipment, and shares of
stock in domestic corporations and national banks the taxes upon which
are required by this Article to be paid by such corporation for account of
the shareholders.

(4) Houses and buildings used exclusively for public worship, and the
furniture contained therein, and any parsonage used in connection there-
with, and the grounds appurtenant to such houses, buildings and parson-
ages and necessary for the respective uses thereof.

(5) Graveyards, cemeteries (including burying grounds set apart for
the use of any family or belonging to any church or congregation) and
cemetery companies which are not operated for pecuniary profit and which
do not accumulate profits for any purpose other than the maintenance or
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.

(6) 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.

(7) Buildings, equipment and furniture of hospitals, asylums, char-
itable or benevolent institutions, no part of the net income of which inures
to the benefit of any private shareholder or individual, and the ground,
not exceeding forty acres in area appurtenant thereto, and necessary for the
respective uses thereof.

(8) Buildings, furniture, equipment and libraries of educational or
literary institutions, no part of the net income of which inures to the benefit
of any private shareholder or individual, and the ground, not exceeding
(outside of any city) forty acres in area, appurtenant thereto, and neces-
sary for the respective uses thereof.