BALTIMORE COUNTY                                2037

Section 12. Exemptions.

(a) Such tax shall not apply to transfers by way of mortgages secur-
ing a debt, nor to transfers between husband and wife, nor to transfers
between divorced persons pursuant to agreement filed in the divorce case,
nor to transfers by or to the United States, the State of Maryland, or
Baltimore County, or their political subdivisions, nor to hospital, religious,
charitable, scientific, literary, educational, fraternal, or benevolent insti-
tutions, civic improvement associations, service clubs, volunteer fire com-
panies, banks and building or savings and loan associations or youth
organizations, no part of the net income of which inures to private share-
holders or individuals.

(j) Such tax shall not apply where a transfer is made expressly for
the purpose of confirming and carrying out articles of consolidation, mer-
ger, [transfer] or voluntary dissolution of corporations duly accepted for
record by the State Department of Assessments and Taxation, or made
expressly for the purpose of confirming and carrying out distributions in
liquidation of such corporations, or the liquidation of subsidiary corpora-
tions into the parent corporation of such subsidiary, or from the liquidation
of subsidiary corporations into other subsidiary corporations of a common
parent corporation, if there is no actual consideration in excess of $100
paid or to be paid for such transfer.

Section 3. RESOLVED FURTHER, That this Act shall take effect
forty-five days after its enactment.

READ AND PASSED this 3rd day of September, 1968.

By Order:

Herbert Hohenberger, Secretary

PRESENTED to the County Executive, for his approval this 4th day
of September, 1968.

Herbert Hohenberger, Secretary

APPROVED AND ENACTED: September 10, 1968.

Dale Anderson,
County Executive

I HEREBY CERTIFY THAT BILL NO. 86 IS TRUE AND COR-
RECT AND WILL TAKE EFFECT ON OCTOBER 25, 1968.

Harry J. Bartenfelder,
Chairman, County Council

Bill No. 109

An Act, To provide that no person shall permit any EFFLUENT,
human waste matter or residue therefrom to be discharged from a
sewage treatment plant into any river, stream, lake, pond or other
body of water located within Baltimore County, without first obtain-
ing the written approval of the Director of Public Works, Director of
Planning, and the County Health Officer, and without obtaining the
affirmative vote of a majority of the County Council of Baltimore
County, by adding section 32-1.1 to the Baltimore County Code, 1958,
title "Waters, Sewers and Sewage Disposal," article "Sewage Disposal
Generally."