1738                            Laws of Maryland                      [Ch. 786

to the county commissioners, the appeal tax court or to the depart-
ment of assessments of Baltimore City, a summary account of all
property liable to assessment and taxation hereunder, that shall ap-
pear by the records of the several orphans' courts to be in the hands
of each executor, administrator or guardian as such; and all such
property, if not before assessed, shall then be assessed; and the said
register, for the duties imposed by this section, shall be allowed such
compensation as the county commissioners or the mayor and city
council of Baltimore may direct.]

Sec. 3. And be it further enacted, That Section 155 of Article 81
of the Annotated Code of Maryland (1969 Replacement Volume),
title "Revenue and Taxes," subtitle "Inheritance Tax," be and it is
hereby repealed and re-enacted with amendments to read as follows:

155.

Within three months after the grant of his letters every executor
shall file with the register of wills a written report under oath as to
all real or personal property, including bank or building or home-
stead association accounts, in which his decedent had an interest as
joint tenant, or an interest for life or for a term of years, or any
other interest less than an absolute interest, in trust or otherwise, at
the time of his death, so far as the same is known to the executor. If
the executor knows of no such property the report shall so state.
At the same time the executor shall report under oath to the register
of wills any transfers of a material part of his decedent's property,
in the nature of a final disposition or distribution thereof, made by
his decedent within two years prior to his death, other than bona
fide sales for an adequate and full consideration in money or money's
worth, so far as the same are known to the executor. If the executor
has no knowledge of any such transfers the report shall so state. If
any such jointly owned property or other interests in property less
than an absolute estate or any such transfers shall thereafter come
to the knowledge of the executor he shall immediately report the
same to the register of wills. Wherever provision is made herein for
an oath, it shall be sufficient if the matter is verified as provided in
Section 1-102 of Article 93.

Sec. 4. And be it further enacted, That Section 164 of Article 23
of the Annotated Code of Maryland (1966 Replacement Volume),
title "Corporations," subtitle "Cemetery Companies," be and it is
hereby repealed and re-enacted with amendments to read as follows:

164.

Every burial lot, sold or conveyed in such cemetery and every crypt
sold or conveyed in any mausoleum, shall be held by the proprietors
thereof for the sole purpose of sepulture and for no other [, and shall
not in any manner]. The interest of any owner in such lot or crypt
held by him for the burial of himself or others and not held as an
investment shall not be considered property and shall not be subject
to attachment or execution for debt or affected by the insolvent laws
of this State; but the [estate] interest of the owner or owners in
[their respective] such lots and crypts, [shall pass as property to
the deceased owner's personal representative, may be bequeathed
by will or may be disposed of by the owner by sale with the approval