1122                             Laws of Maryland                      [Ch. 350

ment of their cemeteries, graveyards or mausoleums as cemeteries
or graveyards and/or mausoleums. To obtain the exemption from
taxation allowed by this subsection the owner or owners of a
graveyard or cemetery, or of a mausoleum or mausoleums which do
not accumulate profits for any purpose except for the maintenance or
improvement of such cemetery, graveyard or mausoleum shall apply
to the county commissioners of the county in which such cemetery,
graveyard or mausoleum may be located by a written petition, signed
and sworn to by such owner or owners, in which petition shall be
stated a brief history of the land or lands or structure or structures
composing such cemetery, graveyard or mausoleum, the condition of
the titles thereto, from whom obtained, at what price bought and
upon what terms, and the particulars of the ownership of such land
or lands or structure or structures, and its or their value or values for
five years prior to its or their conversion into a cemetery, graveyard
or mausoleum; and no such exemption from taxation shall be allowed
by said county commissioners unless they be satisfied that the land or
lands or structure or structures included in such cemetery, graveyard
or mausoleum has been acquired for the purposes of a cemetery,
graveyard or other burial place, at its or their fair value, and that the
formation of such cemetery, graveyard or mausoleum was a bona
fide public purpose and neither directly nor indirectly involved a
profit to the organizers thereof. Whenever any cemetery company or
other owner of a mausoleum or mausoleums shall have sold crypts in
such mausoleum or mausoleums to purchasers who have purchased
the same for the purpose of burial of the dead, the said mausoleum or
mausoleums shall be exempt from taxation to the extent to which the
value of the crypts sold bears to the total value of the mausoleum or
mausoleums. When all crypts in any mausoleum or mausoleums have
been sold such mausoleum or mausoleums shall be totally exempt
from taxation.

(6)    War memorials.—Real property in the State of Maryland
owned by nonprofit organizations and maintained as a commemora-
tive park or as a site for a monument in memory of those who fought
in the armed forces of the United States of America or the Con-
federate States of America; provided that no more than fifteen acres
shall be exempted for any one association.

(7)    Hospitals, charitable institutions, etc.—(a) Buildings and
the ground not exceeding one hundred acres in area appurtenant
thereto, equipment and furniture used exclusively for hospitals, asy-
lums, charitable, fraternal or benevolent institutions or organizations
incorporated or unincorporated, no part of the net income, except
sick or death benefits, of which inures to the benefit of any private
shareholder 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 ritua-
listic 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 Association of
Talbot County shall be entitled to the tax exemptions provided by
this section. The above exemptions shall also apply to any such prop-
erty held by any corporation or trustees for the benefit of any of the
aforegoing institutions or organizations. Any property of such in-
stitutions or organizations which is commercially rented shall be