988 LAWS OF MARYLAND [CH. 305

CHAPTER 305
(Senate Bill 240)

AN ACT to repeal and re-enact, with amendments, Sub-
section (5) 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, " and providing that mausoleums shall
be included with graveyards and cemeteries in exemp-
tion from taxation under certain circumstances, and
further providing that mausoleums shall be exempt from
taxation to the extent that crypts therein have been
purchased by those purchasing the same for the burial
of the dead.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That sub-section (5) 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shall be Taxed and Where, " be and it is hereby repealed
and re-enacted, with amendments, so as to read as follows:

7. (5) Graveyards, cemeteries, mausoleums and other
burial places for the dead, (including burying grounds
and/or mausoleums set apart for the use of any family or
belonging to any church or congregation) and cemetery
and/or mausoleum companies which are not operated for
pecuniary profit and which do not accumulate profits for
any purpose other than the maintenance or improvement
of their cemeteries [or], graveyards or mausoleums as
cemeteries or graveyards and/or mausoleums. To obtain
the exemption from taxation allowed by this sub-section
the owner or owners of a graveyard or cemetery, or of a
mausoleum or mausoleums which do not accumulate profits
for any purpose except for the maintenance or improve-
ment of such cemetery [or], graveyard or mausoleum shall
apply to the county commissioners of the county in which
such cemetery [or], graveyard or mausoleum may be lo-
cated by a written petition, signed and sworn to by such
owner or owners, in which petition shall be stated a brief
history of the land or lands or structure or structures com-
posing such cemetery [or], graveyard or mausoleum, the
condition of the titles thereto, from whom obtained, at

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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.