ALBERT C. RITCHIE, GOVERNOR. 599

Taxes, " sub-title "Collateral Inheritance Tax, " and to
be known as Section 105A, providing for the exemption
from the payment of the collateral inheritance tax of
bequests not exceeding Five Hundred Dollars ($500. 00),
for the perpetual upkeep of a grave or graves.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That a new section be, and the same is hereby
added to Article 81 of the 1929 Supplement to the Anno-
tated Code of Public General Laws of Maryland, entitled
"Revenue and Taxes, " sub-title "Collateral Inheritance
Tax, " said new section to follow immediately after Section
105 of said Article, to be known as Section 105A, and to
read as follows:

105A. Monies bequeathed for the perpetual upkeep of
a grave or graves shall not be subject to payment of a col-
lateral inheritance tax, provided, however, that such ex-
emption shall not exceed the sum of Five Hundred Dollars
($500. 00).

SEC. 2. And be it further enacted, That this Act shall
take effect on June 1st, 1933.

Approved April 21, 1933.

CHAPTER 324.

AN ACT to add a new Section to Article 78B of the Code
of Public General Laws of Maryland, Edition of 1924,
entitled "Racing Commission", said new section to follow
immediately after Section 12, and to be known as Section
12A of said Article, to impose a tax of 1% on all sums
wagered on all races conducted by licensees within the
State of Maryland, except bona fide County Fairs or
Agricultural Exhibits.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That a new Section be, and the same is hereby
added to Article 78B of the Code of Public General Laws
of Maryland, Edition of 1924, said new section to follow
immediately after Section 12, to be known as Section 12A
of said Article, and to read as follows:

12A. In addition to the license fee and other taxes im-
posed by law, every person, firm, association or corpora-