THEODORE R. MCKELDIN, GOVERNOR 989

what price bought and upon what terms, and the particu-
lars of the ownership of such land or lands or structure
or structures, and its or their value or values for five years
prior to its or their conversion into a cemetery [or],
graveyard or mausoleum; and no such exemption from
taxation shall be allowed by said county commissioners
unless they be satisfied that the land or lands or structure
or structures included in such cemetery [or], graveyard
or mausoleum has been acquired for the purposes of a
cemetery [or], graveyard or other burial place, at its or
their fair value, and that the formation of such cemetery
[or], graveyard or mausoleum was a bona fide public pur-
pose and neither directly nor indirectly involved a profit
to the organizers thereof. Whenever any cemetery com-
pany or other owner of a mausoleum or mausoleums shall
have sold crypts in such mausoleum or mausoleums to pur-
chasers who have purchased the same for the purpose of
burial of the dead, the said mausoleum or mausoleums
shall be exempt from taxation to the extent to which the
value of the crypts sold bears to the total value of the
mausoleum or mausoleums. When all the crypts in any
mausoleum or mausoleums have been sold such mausoleum
or mausoleums shall be totally exempt from taxation.

SEC. 2. And be it further enacted, That this Act shall
take effect June 1, 1951.

Approved April 13, 1951.

CHAPTER 306
(Senate Bill 254)

AN ACT to repeal and re-enact, with amendments, Section
5 (c) of Article 88B of the Annotated Code of Maryland
(1947 Supplement), title "State Police, " as said section
was amended by Chapter 108 of the Acts of 1950, in-
creasing the salaries of the police employees of the De-
partment of Maryland State Police.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 5 (c) of Article 88B of the Annotated Code
of Maryland (1947 Supplement), title "State Police, " as
said section was amended by Chapter 108 of the Acts of

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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.