J. MILLARD TAWES, Governor                      247

(b)   The valuation and assessment of all such property shall be
made and accomplished in all respects as other real and personal
property in the particular subdivision.

(c)   The board of county commissioners or county council of every
county in this State and the mayor and city council, by whatever
name known, of every municipal corporation in this State, by resolu-
tion or ordinance enacted under its usual procedure therefor, may
provide for a tax credit [or a limited rate of taxation] on the basis
of age of the taxpayer, [or] income of the taxpayer [or upon], and
the value of property, [or any of these factors,] as to property taxes
imposed upon real and personal property in the particular political
subdivision. The tax credit [or limited rate of taxation] may be
applicable to any person, joint tenants, tenants in common, or tenants
by the entireties who come within the category locally provided. The
county or municipality may further provide for the procedure and
conditions applying to any such tax credit [or limited rate of taxa-
tion]. Every tax credit granted under this section is for a one-year
period only, subject to possible renewal upon application of the tax-

payer. ; and the county or municipality may modify, change, or dis-
continue from time to time a system of tax credits once established.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1964.

Approved April 7, 1964.

CHAPTER 78
(Senate Bill 85)

AN ACT to repeal and re-enact, with amendments, Section 345 of
Article 43 of the Annotated Code of Maryland (1963 Supplement),
title "Health", sub-title "Funeral Directors and Embalmers"; and
to add a new Section 351 (f) to said Article and sub-title, to
follow immediately after Section 351 (e) thereof, amending the
laws concerning funeral directors and embalmers in order to
change the requirements for registering as an apprentice, and also
in order to provide that a corporation licensed for the practice of
funeral directing and embalming is not permitted to operate any
branch establishment unless the branch establishment was in
operation on June 1, 1945. OCTOBER 1, 1964.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 345 of Article 43 of the Annotated Code of Maryland
(1963 Supplement), title "Health", sub-title "Funeral Directors and
Embalmers", be and it is hereby repealed and re-enacted, with
amendments; and that new Section 351 (f) be and it is hereby
added to said Article and sub-title, to follow immediately after Sec-
tion 351 (e) thereof, and both to read as follows:

345. Any applicant for licensing as a funeral director and em-
balmer must be a person of good moral character, twenty-one years
of age or over, and free from habits liable to interfere with the