J. MILLARD TAWES, GOVERNOR                                   9

Be Taxed and Where", be and it is hereby repealed and re-enacted
with amendments, and to read as follows:

9.

(7) Hospitals, charitable institutions, etc.—Buildings and the
ground not exceeding one hundred acres in area appurtenant thereto,
and necessary for the respective uses thereof, equipment and
furniture of hospitals, asylums, charitable, fraternal or benevolent
institutions or organizations incorporated or unincorporated, no
part of the net income, except sick or death benefits, of which inures
to the benefit of any private shareholder or individual, provided
such fraternal organizations are carried on solely for the mutual
benefit of their members and their beneficiaries and not for profit
and have a lodge system, with ritualistic form of work, and repre-
sentative form of government. The above exemptions shall also
apply to any such property held by any corporation or trustees
for the benefit of any of the aforegoing institutions or organizations.
Any property of such institutions or organizations which is
commercially rented shall be taxable to the extent of such commercial
use on fair value of the property so rented.

All nonpolitical women's clubs, incorporated under the laws of
the State of Maryland, for which no stock is issued and no part of
the net income of which inures to private shareholders or individuals,
and whose charter shows that the only purposes of such club are
of a charitable, benevolent, educational and civic nature to promote
the public welfare, and that any benefits or enjoyment or entertain-
ment received from membership in said clubs are incidental to such
purposes, shall be deemed to be a charitable, benevolent and educa-
tional institution for the purposes of this section.

This subsection shall not apply to college or high school fra-
ternities or sororities or other fraternal organizations membership
in which is restricted wholly or largely to students or graduates
of educational institutions or professional schools.

Real estate or any estate therein, heretofore or hereafter acquired
and held for future use, and not for investment, by any hospital
or asylum not organized or conducted for profit, provided that the
exemption of property held for future use granted by this sub-
section shall be for the period January 1, 1947, to December 31,
[1958] 1961.

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

Approved January 30, 1959.

CHAPTER 7
(Senate Bill 16)

AN ACT to repeal and re-enact, with amendments, Section 7 of
Article 93 of the Annotated Code of Maryland (1957 Edition),

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.