320          Laws of Maryland         [Ch. 72

a bona fide sale for an adequate and full consideration in
money or money's worth, shall, unless shown to the con-
trary, be deemed to have been made in contemplation of
death within the meaning of this section. Where property
passes subject to the tax to a man and wife as tenants
by the entireties, one of whom is so related to the decedent
as to require the rate of tax specified in Section 109 of
this Article and the other of whom is not, the rate of tax
specified by said Section 109 shall be applied to one-half
the value of the property and the rate of tax specified by
Section 110 of this Article shall be applied to one-half the
value of the property and said tenants by the entireties
shall be jointly and severally liable for the entire tax.
provided, however, that when the total value of any prop-
erty, or interest therein, passing to any one person shall
be one hundred and fifty dollars or less, the same shall be
exempt from the payment of any tax under the provisions
of this sub-title.

Sec. 2. And be it further enacted, That this Act shall
be construed to apply to the estates of persons dying on
or after June 1, 1951.

Sec. 3. And be it further enacted, That this Act shall
take effect on and after June 1, 1952.

Approved April 4, 1952.

CHAPTER 72
(Senate Bill 72)

AN ACT to provide that the Department of Tidewater
Fisheries shall make no lease of oyster grounds under
Section 661 of Article 66C of the Annotated Code of
Maryland (1951 Edition—being Section 12 of Article
72 in the 1947 Supplement), title "Natural Resources,"
sub-title "Oysters and Clams," for a period of one year
beginning June 1, 1952, SUBJECT TO CERTAIN
QUALIFICATIONS.

SECTION 1. Beit enacted by the General Assembly of Maryland,
That, notwithstanding anything to the contrary in Section

Explanation: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.