218 LAWS OF MARYLAND. [CH. 134

CHAPTER 134

(House Bill 72)

AN ACT to repeal and re-enact, with amendments. Sub-section
(7) of Section 7 of Article 81 of the Annotated Code of
Maryland (1947 Supplement), title "Revenue and Taxes",
sub-title "Ordinary Taxes. What Shall Be Taxed and
Where", exempting from tax certain property held by cer-
tain fraternal organizations and certain women's clubs.

WHEREAS, it was the intention of the General Assembly of
Maryland to exempt from taxation the real and personal
property of fraternal organizations, as hereinafter defined,
which was not commercially rented, under and by virtue of
Sub-section (7) of Section 7 of Article 81 of the Annotated
Code of Maryland (1947 Supplement) and the prior enact-
ments thereof; and

WHEREAS, the aforementioned intention of the General As-
sembly of Maryland has been implemented and carried out by
long continued practice of the taxing authorities of the State
of Maryland, the City of Baltimore, the several counties and
cities who have been exempting such real and personal prop-
erty of fraternal organizations, so that such real and personal
property of such fraternal organizations has been tax exempt
for over 65 years in Maryland, such fraternal organizations
being considered as non-profit making and charitable and
benevolent in their nature and scope; and

WHEREAS, the action of the State Tax Commission in direct-
ing the levy of an assessment on properties of fraternal organ-
izations in Allegany County, the action now pending in the
Circuit Court for Allegany County on appeal is a departure
from the expressed legislative intent as carried out and imple-
mented by the taxing authorities over a long period of time;
and

WHEREAS, the problem is of immediate interest to many
thousands of citizens of Maryland who are members of such
organizations, and the question should be clarified by pro-
viding in unequivocal terms for such a tax exemption; and

WHEREAS, it is of the utmost importance for the welfare
of the State that civic and educational societies or organiza-
tions established to encourage cultural development, provide
educational advantages, stimulate public interest in civic,
national and international affairs, contribute funds for