1350 LAWS OF MARYLAND. [CH. 771

7(17) Five Hundred Dollars ($500) in value of household
furniture and effects in this State held for the household use
of the owner or members of his family, and not held or em-
ployed for purposes of profit or in connection with any busi-
ness, profession or occupation; provided, that any County, in
the discretion of the County Commissioners, may levy, for
county taxation only, upon such household furniture and ef-
fects in excess of One Hundred Dollars ($100) in value. The
County Commissioners of the several Counties and the Mayor
and City Council of Baltimore are hereby authorized to pro-
vide, by resolution or ordinance, for the complete exemption
of all such household furniture and effects from county or city
taxation. In any county or the City of Baltimore in which
such resolution or ordinance is passed, such household furni-
ture and effects shall also be exempt from taxation for State
purposes.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1941.

Approved May 6, 1941.

CHAPTER 771.
(House Bill 301)

AN ACT to add a new section to Article 93 of the Annotated
Code of Maryland (1939 Edition), title "Testamentary
Law", said new section to be known as Section 151A, and
to follow immediately after Section 151 of said Article, to
provided for payment into court of money or other property
which is the subject of testamentary disposition to, or for
the use of non-residents of the United States of America.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That a new section be and it is hereby added to Article
93 of the Annotated Code of Maryland (1939 Edition), title
"Testamentary Laws", said new section to be known as Sec-
tion 151A, to follow immediately after Section 151 of said
Article, and read as follows:

151 A. Where it shall appear that a legatee, distributee or
beneficiary of a trust or other testamentary disposition is a
non-resident of the United States of America and would not
have the benefit or use or control at its full value of money
or other property comprising such legacy, distributive share,
benefit or trust, or where other special circumstances make it