HARRY W. NICE, GOVERNOR. 467

Taxes, " sub-title "Ordinary Taxes, " sub-heading "What
Shall be Taxed and Where, " as said Paragraph (28) was
re-enacted with amendments by Chapter 425 of the Acts
of 1931, granting an exemption from taxation to certain
vessels in foreign and coastwise commerce and certain
large aircraft until December 31, 1945.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Paragraph (28) of Section 7 of Article 81
of the Annotated Code of Maryland (1929 Supplement),
title "Revenue and Taxes, " sub-title "Ordinary Taxes, " sub-
heading "What Shall be Taxed and Where, " as said Para-
graph (28) was re-enacted, with amendments, by Chapter
425 of the Acts of 1931, be and it is hereby repealed and
re-enacted, with amendments, to read as follows:

28. Vessels of over five hundred (500) dead weight tons,
and aircraft of over five (5) dead weight tons registered at
any port in this State owned by American citizens or part-
nerships or by any domestic corporation regularly engaged
in foreign or coastwise commerce between any port in the
State of Maryland and any port or ports beyond the limits
of the Chesapeake Bay and its tributaries, provided that
the exemption granted by this sub-section shall end Decem-
ber 31, 1945.

SEC. 2. And be it further enacted. That this Act shall
take effect June 1, 1935.

Approved April 29, 1935.

CHAPTER 226.

AN ACT to add a new section to Article 43 of the Anno-
tated Code of Maryland (1924 Edition), title "Health, "
sub-title "Undertakers, " said new section to be known as
Section 304A and to follow immediately after Section 304
of said Article, relating to the powers and duties of un-
dertakers in enforcing the provisions of said sub-title.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That a new section be and it is hereby added to
Article 43 of the Annotated Code of Maryland (1924 Edi-
tion), title "Health, " sub-title "Undertakers, " said new sec-