802                               Laws of Maryland                        [Ch. 488

safe deposit and trust business, including all receipts derived from
the business of acting in a fiduciary or representative capacity, with-
out any deductions or credits of any kind whatsoever; provided
further, that a foreign trust company or foreign safe deposit and
trust company engaging in any of these activities:

(i) investing trust funds in mortgages or deeds of trust on Mary-
land property; and

(ii) enforcing and foreclosing mortgages and deeds of trust on
Maryland property, holding, leasing and conserving properties so
acquired or otherwise acquired as a result of default under a
mortgage or deed of trust, and transferring title thereof; and per-
forming such activities as trustee or other fiduciary of a trust or
estate which is administered outside of Maryland, shall not, solely
by reason of such activities, be considered to be acting in a fiduciary
or representative capacity in Maryland or be required to pay a gross
receipts tax.

SEC. 2. And be it further enacted, That this Act shall take effect
June 1, 1957.

Approved April 10, 1957.

CHAPTER 488
(Senate Bill 504)

AN ACT to add new Sections 114 (b)-l and 114 (b)-2 to follow
immediately after Section 114 (b) of Article 2B of the Annotated
Code of Maryland (1956 Supplement), title "Alcoholic Beverages",
sub-title "Restrictions Upon Licenses", providing that it shall be
unlawful for any minor in Somerset County to possess alcoholic
beverages; providing further that it shall be unlawful for any li-
censee, proprietor, or operator of an establishment dispensing alco-
holic beverages to allow any minor to consume alcoholic beverages
upon said premises; and further providing a penalty for violation
of these infractions.

Section 1. Be it enacted by the General Assembly of Maryland,
That new Sections 114 (b)-l and 114 (b)-2 be and they are hereby
added to Article 2B of the Annotated Code of Maryland (1956 Sup-
plement), title "Alcoholic Beverages", sub-title "Restrictions Upon
Licenses", to follow immediately after Section 114 (b), and to read
as follows:

114. (b)-1. In Somerset County, it shall be unlawful for any per-
son under the age of twenty-one years to possess or have upon his
person any alcoholic beverages., EXCEPT A BONA FIDE EM-
PLOYEE IN THE COURSE OF HIS EMPLOYMENT. Any minor
having such alcoholic beverages in his possession as aforesaid shall

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.