MARVIN MANDEL, Governor                             2317

78.

(b) The natural parents of the person adopted, if
living, shall after the interlocutory decree be relieved
of all legal duties and obligations due from them to the
person adopted, and shall be divested of all rights with
respect to such person. Upon the entry of a decree of
adoption, all rights of inheritance between the child and
the natural relatives shall be governed by THE ESTATES
Article OF THE CODE [93]. Nothing contained in this
section shall limit in any way the right of any person to
provide for the distribution of his property by will.

SECTION 4. AND BE IT FURTHER ENACTED, That Sections
164, 165A(i)(5) of Article 23 - Corporations, of the
Annotated Code of Maryland (1973 Replacement Volume and
1973 Supplement) be and they are hereby repealed and
re—enacted, with amendments, to read as follows:

Article 23 — Corporations
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. 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 interest of the
owner or owners in such lots and crypts, subject to the
rules of the proprietors of the cemetery or mausoleum and
to the terms of any contract made with the proprietor:
(1) may be disposed of during the owner's lifetime with
the consent of the proprietors, (2) may be disposed of by
specific reference thereto in the owner's will, or
otherwise, (3) will pass to the owner's heirs, as that
term is defined in [§1-101(e) of Article 93] §1-101(F) OF
THE ESTATES ARTICLE OF THE CODE. The interest of the
owner in such lot or crypt shall not be inventoried in
his estate and no inheritance taxes shall be payable
thereon. The interest of the owner in any lots not held
by him for burial of himself or others but held as an
investment may be disposed of as hereinabove set forth
but shall be considered as personal property subject to
attachment and to the insolvent laws and shall be
inventoried and shall be subject to inheritance taxes.
As used herein, "cemetery" shall include incorporated or
unincorporated memorial parks, memorial gardens, and
burial societies, whether religious or not.

165A.