J. MILLARD TAWES, Governor                     691

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 nonresident 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 corpo-
ration, trust or community chest, fund, or foundation, created or
organized under the law of the United States or any state or terri-
tory or possession of the United States, organized and operated ex-
clusively for religious, charitable, scientific, literary or educational
purposes, including the encouragement of art and the prevention
of cruelty to children or animals, if none of the purposes and no
substantial part of the activities of which are carrying on propa-
ganda or otherwise attempting to influence legislation and if no part
of the net earnings of which inures to the benefit of any private
shareholder or individual, and (i) if a substantial part or all of the
activities and work of which are carried on in the State of Maryland
or in the District of Columbia, or (ii) if it is a Maryland corporation,
or (iii) if the law of such jurisdiction other than Maryland does not
impose a legacy, inheritance, succession or death tax of any character
in respect of property transferred to a similar eleemosynary bene-
ficiary organized or existing under the law of the State of Maryland
or provides for an exemption from such taxes on such transfers on
a reciprocal basis. For the purposes of this section, the Montgomery
County General Hospital, Incorporated, of Sandy Spring, Maryland,
shall be construed to be a corporation of this State, organized and
operated exclusively for charitable and educational purposes, no part
of the net earnings of which inures to the benefit of any private
shareholder or individual.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1966.

Approved April 29, 1966.

CHAPTER 400
(House Bill 1211)

AN ACT to repeal and re-enact, with amendments, Section 314 of
Article 66½ of the Annotated Code of Maryland (1965 Supple-
ment), title "Motor Vehicles," subtitle "Operation of Vehicles Upon
Highways," to revise the laws regulating the maximum length of
motor vehicles using the roads of the State, and to provide for
certain exceptions from the allowable maximum lengths.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 314 of Article 66½ of the Annotated Code of Maryland