HARRY W. NICE, GOVERNOR. 337

in contemplation of death, or intended to take effect in posses-
sion at or after the death of a decedent, including property in
which the decedent, prior to his death, had an interest as joint
tenant or tenant in common, and including property over
which the decedent retained any dominion during his lifetime,
except, however, any interest, legal or equitable of any surviv-
ing spouse in any free-share account in any building or home-
stead association or in any monies on deposit in the names of
husband and wife passing to such surviving spouse. The reser-
vation of a beneficial interest in favor of the decedent or of a
power of revocation, absolute or conditional or of a power of
appointment by will or otherwise, in or over any property pass-
ing subject to the tax imposed by this sub-title, shall be deemed
to constitute dominion within the meaning of this section. In
cases of joint tenancy, where the interests are not otherwise
specified or fixed by law, the interest passing shall be deter-
mined by dividing the value of the property by the number of
joint tenants. Provided, however, that any legacy or bequest
to any person or body corporate, the value of which does not
exceed one hundred dollars, shall be exempt from the payment
of any tax under the provisions of this sub-title.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1937.

Approved May 18, 1937.

CHAPTER 190.

AN ACT to add ten new sections to Article 18 of the Code
of Public Local Laws of Maryland (1930 Edition), title
"Queen Anne's County'', sub-title "Liquor and Intoxicating
Drinks", said new sections to be known as Sections 301H to
301Q, both inclusive, and to follow immediately after Section
301G of said Article, said new sections relating to the sale.
possession and handling of intoxicating liquors and provid-
ing mode of prosecution and penalties for violations of its
provisions.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That ten new sections be and they are hereby added to
Article 18 of the Code of Public Local Laws of Maryland (1930
Edition), title "Queen Anne's County", sub-title "Liquor and
Intoxicating Drinks", said new sections to be known as Sec-
tions 301H to 301Q, both inclusive, to follow immediately after
Section 301G of said Article and to read as follows: