J. MILLARD TAWES, Governor 439

to be issued, and the governing bodies of each of the Counties and
Baltimore City shall forthwith levy and collect such tax at such
rate; provided, the cost of capital improvements for the Depart
ment of Maryland State Police as set out herein shall be paid from
the fines and other receipts of the Department of Motor Vehicles
provided in Section 341 of Article 66 1/2 of the Annotated Code of
Maryland (1957 Ed. ), and the cost of debt service for bonds issued
for these purposes shall not be included by the Board of Public
Works in determining the tax rate under the provisions of this
Section unless the revenues from the fines and other receipts of
said Department of Motor Vehicles be insufficient to provide neces-
sary funds to pay the principal and interest on such bonds.

All matters committed by this Act to the discretion of the Board
of Public Works shall be determined by a majority of said Board.

SEC. 11. And be it further enacted, That moneys derived from
the sale of Certificates of Indebtedness authorized by this Act shall
be used only for capital improvements and for no other purpose.
In determining whether an expenditure represents a capital im-
provement, the Board of Public Works shall be guided by the
principle that a capital improvement is an improvement, the useful
life of which shall be at least equal to the life of the bonds or
Certificates of Indebtedness by which it is financed.

SEC. 12. And be it further enacted, That this Act shall take
effect June 1, 1962.

Approved April 6, 1962.

CHAPTER 129
(House Bill 6)

AN ACT to repeal Sections 345 to 363, inclusive, and Section 366 of
Article 43 of the Annotated Code of Maryland (1957 Edition and
1961 Supplement), title "Health", subtitle "Funeral Directors and
Embalmers", and to enact in lieu thereof new Sections 345 to 361,
inclusive, to stand in the place of the sections so repealed, provid-
ing a widow's license for the continuation of a business of funeral
director and embalmer following the death of a licensee, providing
that a licensed funeral director or embalmer who is inducted in
the Armed Forces on other than a career basis shall be exempt
from renewing his license, establishing one license to cover both
funeral directors and embalmers, eliminating certain obsolete ma-
terials from the present law concerning funeral directors and
embalmers, PROVIDING FOR THE EFFECT OF THIS ACT
UPON PERSONS LICENSED AS FUNERAL DIRECTORS OR
EMBALMERS ON THE EFFECTIVE DATE OF THIS ACT, and

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.