J. MILLARD TAWES, GOVERNOR                          1391

ROAD TAX ON MOTOR CARRIERS; AND SUCH AGREEMENTS
SHALL HAVE THE EFFECT OF PROVIDING EXEMPTION
FROM THE PROVISIONS OF THE ROAD TAX ON MOTOR
CARRIERS AND SIMILAR LAWS OF THE RESPECTIVE
STATES FOR THOSE CARRIERS WHOSE OPERATIONS ARE
SUBSTANTIALLY IN THEIR HOME STATE BUT WHO MAY
TRAVEL INTO THE NEIGHBORING STATE INCIDENTAL TO
THEIR OPERATIONS. ROAD TAX ON MOTOR CARRIERS;
HOWEVER, ANY AGREEMENTS WITH A STATE ABUTTING
ON MARYLAND AND WITH THE DISTRICT OF COLUMBIA
AND NEW JERSEY THAT WAS IN FULL FORCE AND EFFECT
AS OF JANUARY 1, 1959 SHALL CONTINUE IN FULL FORCE
AND EFFECT, AND NOTHING IN THIS ACT SHALL BE CON-
STRUED TO IN ANY WAY ALTER OR TERMINATE THE
ABOVE-MENTIONED EXISTING AGREEMENTS.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1959.

Approved May 5, 1959.

CHAPTER 820
(House Bill 568)

AN ACT to repeal and re-enact, with amendments, Section 150 of
Article 81 of the Annotated Code of Maryland (1957 Edition),
title "Revenue and Taxes", sub-title "Inheritance Tax", relating
to an exemption for the Montgomery County General Hospital from
the collateral inheritance tax.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 150 of Article 81 of the Annotated Code of Maryland
(1957 Edition), title "Revenue and Taxes", sub-title "Inheritance
Tax", be and it is hereby repealed and re-enacted, with amendments,
to read as follows:

150. There is hereby levied and imposed a tax at the rate of seven
and one-half per centum on every one hundred dollars of the clear
value of any and all property, having a taxable situs in this State,
passing at the death of any resident or non-resident decedent, in
trust or otherwise, to or for the use of any person or persons, other
than the father, mother, husband, wife, children or lineal descendants
of such decedent; provided, however, that nothing in this section shall
apply to property passing to the State or to any county or city of
the 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

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.