ALBERT C. RITCHIE, GOVERNOR, 629

mestic corporations and national banks the taxes upon which
are required by this Article to be paid by such corporation
for account of the shareholders.

(5) Houses and buildings used exclusively for public wor-
ship, and the furniture contained therein, and any parsonage
used in connection therewith, and the grounds appurtenant to
such houses, buildings and parsonages and necessary for the
respective uses thereof.

(6) 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 oper-
ated 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-sec-
tion the owner or owners of a graveyard or cemetery which do
not accumulate profits for any purpose except for the mainte-
nance 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 peti-
tion shall be stated a brief history of the land or lands compos-
ing such cemetery or graveyard, 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 in-
cluded 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 nor indirectly in-
volved a profit to the organizer or organizers thereof.

(7) 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.