REVENUE AND TAXES. 245-

SECTION 1. Be it enacted by the General Assembly o/ Mary-
land, That an additional section be added to Article 81 of the
Code of Public General Laws of Maryland, title "Revenue and
Taxes," sub-title "Exemptions," to be designated Section 4A,
and to read as follows:

SEC. 4A. To obtain the exemption from taxation allowed
in Section 4 of this Article, the owner or owners of a grave-
yard or cemetery which do not accumulate profits for any pur-
pose except for the maintenance or improvement of such ceme-
tery 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 his-
tory of the land or lands composing such cemetery or grave-
yard, the condition of the titles thereto, from whom obtained,
at what price bought and upon what terms, and the particulars
of the ownership 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
graveyard at its or their fair value, and that the formation
of such cemetery or graveyard was a bona fide public purpose
and neither directly or indirectly involved a profit to the or-
ganizer or organizers thereof.

SEC. 2. Be it enacted, That this Act shall take effect from
the date of its passage.

Approved April 13, 1910.

CHAPTER 619.

AN ACT to repeal and re-enact with amendments Section 6 of
Article 81 of the Code of 1904, of the Public General Laws
of Maryland.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 6 of Article 81 of the Code of 1904, of the
Public General Laws of Maryland be and the same hereby re-
pealed and re-enacted with amendments so as to read as fol-
lows:

6. All bona fide residents of the State, owning only house-
hold effects, the value of which is less than three hundred
dollars, shall be exempt from taxation on the same; provided,
however, that this Act shall only apply to Baltimore City and¹
Baltimore County.