SPIRO T. AGNEW, Governor                       737

CHAPTER 362
(House Bill 1045)

AN ACT to repeal and re-enact, with amendments, Section 9(7) (a)
of Article 81 of the Annotated Code of Maryland (1965 Replace-
ment Volume), title "Revenue and Taxes," subtitle "What Shall
Be Taxed and Where," to provide a tax exemption for the Bailey's
Neck Park Association whether or not its real estate holdings
exceed one hundred acres or are appurtenant to buildings used for
charitable purposes.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 9 (7) (a) of Article 81 of the Annotated Code of Mary-
land (1965 Replacement Volume), title "Revenue and Taxes," sub-
title "What Shall Be Taxed and Where," be and it is hereby repealed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, char-
itable, 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
beneficiaries and not for profit and have a lodge system, with
ritualistic form of work, and representative form of government
except that the buildings, and the grounds, whether or not they
exceed one hundred acres or are appurtenant to buildings used for
charitable purposes, which belong to the Bailey's Neck Park Associa-
tion of Talbot County shall be entitled to the tax exemptions provided
by this section. The above exemptions shall also apply to any such
property held by any corporation or trustees for the benefit of any
of the aforegoing institutions or organizations. Any property of
such institutions or organizations which is commercially rented
shall be taxable to the extent of such commercial use on fair value
of the property so rented.

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

Approved April 14, 1967.

CHAPTER 363
(House Bill 1053)

AN ACT to repeal and re-enact, with amendments, Section 8(j),
11(i), 18(j), 20(h-3), 89(g), and 100 of Article 2B of the Anno-
tated Code of Maryland (1957 Edition and 1966 Supplement),
title "Alcoholic Beverages," subtitles "Beer Licenses," "Beer,
Wine and Liquor Licenses," and "Hours and Days for Sale," and