336 LAWS OF MARYLAND. [CH. 189

Slope includes an inclined opening in a dipping coal and/or
fire clay bed and an inclined tunnel to a coal and/or fire clay
bed.

Superintendent means the person who shall, on behalf of
the operator, have immediate supervision of one or more mines.

Tunnel means a level or inclined passageway driven mainly
through barren strata. It may or may not come to the surface.

Ventilating Current means a current of air circulating
throughout the mine excavations, of such purity that it shall
contain not less than 19 per cent, of oxygen nor more than (1 1/4)
one and one-fourth per cent, carbon dioxide. The district mine
inspector shall, whenever he has reason to suspect an excessive
proportion of carbon dioxide, or insufficient oxygen in the
atmosphere of any mine, take such tests as the Bureau may
prescribe, and upon disclosure of a ventilating current below
or approaching minimum standard, require the operator by
written safety order to improve the ventilation immediately.

Working Place means a room, breast, entry, cross-cut or
pillar where coal and/or tire clay is being mined or extracted
and where one or more miners per working shift of the mine
are regularly employed until the place is finished or stopped.

SEC. 2. And be it further enacted, That this Act shall take
effect June I, 1937.

Approved May 18, 1937.

CHAPTER 189.

AN ACT to repeal and re-enact with amendments Section 105A
of Article 81 of the Annotated Code of Maryland (1935 Sup-
plement), title "Revenue and Taxes", sub-title "Inheritance
"Tax", as said section was amended by Chapter 124 of the
Acts of the Extraordinary Session of the General Assembly
of Maryland exempting monies on deposit in the names of
husband and wife from the inheritance tax.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 105A of Article 81 of the Annotated Code
of Maryland (1935 Supplement), title "Revenue and Taxes",
sub-title "Inheritance Tax", be and it is hereby repealed and
re-enacted with amendments to read as follows:

105A. The taxes imposed by the two preceding sections of
this sub-title shall apply to all tangible or intangible property,
real or personal, passing either by will or under the intestate
laws of this State, or by deed, gift, grant, bargain or sale, made