PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 77

impose any duty upon the Mayor and City Council of Balti-
more to any person or corporation using said river, or any of its
tributaries, in regard to the safety thereof, or to render the
said Mayor and City Council of Baltimore liable for any loss
of life, or injury or damage to person or property, by reason
of any obstruction in, or unsafe condition of, any part of said
river, or of said tributaries or branches, or either of them.

(J) Regulating use of sidewalks and streets by signs, poles,

wires, trees, etc.

To regulate the use of streets and sidewalks for use of tele-
graph posts, trolley poles, electric light poles, telegraph wires,
electric light wires and for any and all other purposes, and to
prohibit the erection of any posts, poles or wires and to com-
pel the removal of any posts, poles or wires in, over or above
any street, sidewalk or highway; and to regulate the planting,
trimming or destroying of trees in or upon any street, side-
walk or public highway.

(C) Abatements to Encourage Manufactures.
To provide by general ordinance, whenever it shall seem
expedient for the encouragement of the growth and develop-
ment of manufactures and manufacturing industry in the said
city, for the abatement of any or all taxes levied by authority
of the said Mayor and City Council of Baltimore, or by ordi-
nance thereof, for any of the corporate uses thereof, upon any
or all personal property, of every description owned by any
individual, firm or corporation in said city, and property sub-
ject to valuation and taxation therein, including mechanical
tools or implements, whether worked by hand or steam or other
motive power, machinery, manufacturing apparatus or engines,
raw materials on hand, stock in trade, bills receivable, and
business credits of every kind, which said personal property
shall be actually employed or used in the business of manu-
facturing in said city; provided that such abatement shall be
extended to all persons, firms and corporations engaged in the
branches of manufacturing industry proposed to be benefited
by any ordinance passed under the provisions of this para-
graph of this section. Any taxes so abated shall be deducted
from the taxes payable upon the capital stock, taxable in said
city, of manufacturing corporations, incorporated under the
laws of the State of Maryland and located in said city; but
nothing herein contained shall affect in any way the taxes that
are now or may hereafter be payable by law to the State of
Maryland or any of the counties or municipalities of the State
on the capital stock of manufacturing corporations, incorpo-