SPIRO T. AGNEW, Governor                        1015

costs, or to imprisonment for not more than six months, or to both
such fine and imprisonment, in the discretion of the court.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1967.

Approved April 21, 1967.

CHAPTER 432

(Senate Bill 161)

AN ACT to repeal and re-enact, with amendments, Section 9(7) of
Article 81 of the Annotated Code of Maryland (1965 Replacement
Volume), title "Revenue and Taxes," subtitle "What Shall Be
Taxed and Where," extending the tax exemption for the property
tax on certain real estate held for future use and not for investment
by any hospital or asylum not organized or conducted for profit;
and providing also an abatement as to certain taxes which may
already have been imposed thereon.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 9(7) of Article 81 of the Annotated Code of Maryland
(1965 Replacement Volume), title "Revenue and Taxes," subtitle
"What Shall Be Taxed and Where," be and is hereby repealed and
re-enacted, with amendments, to read as follows:

9.

(7) (a) 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, chari-
table, fraternal or benevolent institutions or organizations incor-
porated or unincorporated, no part of the net income, except sick or
death benefits, of which inures to the benefit of any private share-
holder or individual, provided such fraternal organizations are carried
on solely for the mutual benefit of their members and their bene-
ficiaries and not for profit and have a lodge system, with ritualistic
form of work, and representative form of government. The above
exemptions shall also apply to any such property held by any cor-
poration or trustees for the benefit of any of the aforegoing insti-
tutions or organizations. Any property of such institutions or organ-
izations which is commercially rented shall be taxable to the extent
of such commercial use on fair value of the property so rented.

(b) 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 indi-
viduals, and whose charter shows that the only purposes of such club
are of a charitable, benevolent, educational and civic nature to pro-
mote the public welfare, and that any benefits or enjoyment or
entertainment received from membership in said clubs are incidental
to such purposes, shall be deemed to be a charitable, benevolent and
educational institution for the purposes of this section.