WM. PRESTON LANE, JR., GOVERNOR. 219

charitable purposes, or perform functions of a similar nature,
be fostered and encouraged; and

WHEREAS, taxes are being imposed upon the property of
such organizations which ought to be exempt from tax to
encourage their establishment, continuance and development;
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; now,
therefore

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Sub-section (7) of Section 7 of Article 81 of the
Annotated Code of Maryland (1947 Supplement), title "Reve-
nue and Taxes", sub-title "Ordinary Taxes. What Shall Be
Taxed and Where", be and it is hereby repealed and re-
enacted, with amendments, to read as follows:

7.

(7) Buildings and the ground not exceeding one hundred
acres in area appurtenant thereto, and necessary for the re-
spective uses thereof, equipment and furniture of hospitals,
asylums, charitable, fraternal or benevolent institutions or
organizations incorporated or unincorporated, no part of the
net income, except sick or death benefits, of which inures to
the benefit of any private shareholder or individual, provided
such fraternal organizations are carried on solely for the
mutual benefit of their members and their beneficiaries and
not for profit and have a lodge system, with ritualistic form
of work, and representative form of government. The above
exemption shall also apply to any such property held by any
corporation or trustees for the benefit of any of the afore-
going institutions or organizations. Any property of such
institutions or organizations which is commercially rented
shall be taxable to the extent of such commercial use on the
fair value of the property so rented.

All non-political women's clubs, incorporated under the
laws of the State of Maryland, for which no stock is issued
and no part of the net income of which inures to private
shareholders or individuals, and whose charter shows that
the only purposes of such club are of a charitable, benev-
olent, educational and civic nature to promote the public
welfare, and that any benefits or enjoyment or entertainment
received from membership in said clubs are incidental to