J. MILLARD TAWES, Governor                       1231

(e) A person having no interest under such instrument other
than the mere possibility of haying a power of appointment exercised
in his favor shall not be considered a person by whom, or on whose
behalf, an application could be made under subsection (a) hereof, but
he shall nevertheless be entitled to the benefits available under sub-
section (b) hereof.

(f) The inheritance tax attributable to vested remainders shall
be payable when such remainders vest in interest regardless of the
fact that the remainderman might not be entitled to possession, ex-

cept that the taxable event with respect to remainders vesting con-

current with a previous interest valued under the provisions of Sec-

tion 160 may be postponed as provided in subsection (a) hereof.

(g) (F) Whenever application is made hereunder on behalf of
persons on ONE or more of whom are subject to taxation under the
provisions of Section 14.9 and another or others of whom are subject
to taxation under the provisions of Section 150, then the tax payable
shall be fixed at the higher rate, and the orphans' court, on application
of any party in interest, may apportion the tax among the applicants
who shall thereafter respectively be responsible hereunder only for the
amount so apportioned.

Sec. 2. And be it further enacted, That this Act shall take effect
according to its terms June 1, 1966, regardless of the date of death
of the decedent.

Approved May 6, 1966.

CHAPTER 697
(House Bill 988)

AN ACT to add new Section 263A to Article 66C of the Annotated
Code of Maryland (1957 Edition), title "Natural Resources," sub-
title "Fish and Fisheries," subheading "Part 2. Tidal Waters—In
General," to follow immediately after Section 263 thereof, to pro-
hibit the sale of CERTAIN rockfish in the State except by a
licensed commercial fisherman or with a bill of sale from a licensed
fisherman or a dealer or wholesaler of fish with an exception, to
prohibit the purchase of such fish except from licensed fishermen
or dealers or wholesalers, to require maintenance of records of fish
caught for resale, and to provide penalties for violations.

Section 1. Be it enacted by the General Assembly of Maryland,
That a new Section 263A be and it is hereby added to Article 66C of
the Annotated Code of Maryland (1957 Edition), title "Natural
Resources," subtitle "Fish and Fisheries," subheading "Part 2. Tidal
Waters—In General," to follow immediately after Section 263
thereof and to read as follows:

263A.

(a) It shall be unlawful for any person to sell or offer for sale or
to transport across a boundary of the State any striped bass (Roccus
saxatilis) caught or taken from Maryland waters OF THE