1234                             LAWS OF MARYLAND                       [CH. 722

State by escheat or otherwise, or to monies not in excess of Five
Hundred Dollars bequeathed for the perpetual upkeep of a grave
or graves. [and provided further that nothing in this section shall
apply to property passing, in trust or otherwise, to or for the use
of a corporation, trust or community chest, fund, or foundation,
created or organized under the law of the United States or of any
State or territory or possession of the United States, organized and
operated exclusively for religious, charitable, scientific, literary or
educational purposes, including the encouragement of art and the
prevention of cruelty to children or animals, a substantial part or all
of the activities and work of which are carried on in the State of Mary-
land OR IN THE DISTRICT OF COLUMBIA, and no part of the
net earnings of which inures to the benefit of any private share-
holder or individual.

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SEC. 2. And be it further enacted, That, to the extent not previously
provided for, the exemptions granted by this Act shall apply, in addi-
tion to property passing at deaths hereafter, to property passing or
passed at deaths which occurred before the passage of this Act, in
those instances where the property has not yet been distributed or
where the inheritance taxes previously imposed have not yet been
paid.

SEC. 3. And be it further enacted, That this Act is hereby declared
to be an emergency law and necessary for the immediate preserva-
tion of the public health and safety, and having been passed by a
yea and nay vote, supported by three-fifths of all the members elected