PHILLIPS LEE GOLDSBOROUGH, ESQ., GOVERNOR. 887

CHAPTER 616.

AN ACT to encourage the location in and development of facto-
ries, manufacturing industries, establishments and plants in
Hagerstown and elsewhere in Washington county by the
exemption of such from county and municipal taxation.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That for the purpose of encouraging the location in and
the growth and development of factories, manufacturing indus-
tries, establishments and plants in Hagerstown and elsewhere
in Washington county, that the County Commissioners of said
county are hereby authorized and empowered to exempt from
county taxation for a period of years not exceeding ten from the
date of the passage of this act, such factories, manufacturing
industries, establishments or plants, and the land, machinery
and tools therewith used, stock in trade, and products thereof as
may after the passage hereof be located in said Hagerstown or
elsewhere in said county, since the first day of April, 1907;
said County Commissioners to determine what factories, manu-
facturing industries, establishments or plants are within the
meaning and purpose of this act; provided, however, that such
exemption from county taxation shall only be granted when
twenty-five or more wage earners are regularly employed by the
person, persons or corporation applying to the said County Com-
missioners for the benefit hereof.

SEC. 2. And be it enacted, That the Mayor and Council of
Hagerstown be and is hereby authorized and empowered by a
general ordinance or by special resolution from time to time to
exempt from municipal taxation for a period of years not
exceeding ten from the date of the passage of this act, such
factories, manufacturing industries, establishments or plants
and the land, machinery and tools therewith used, stock in trade
and products thereof, as may after the passage hereof be located
in said Hagerstown, or which have been located therein since
the first day of April, 1907; the said Mayor and Council to-
determine what factories, manufacturing industries, establish-
ments or plants are within the meaning and purpose of this act;
provided, however, that such exemption from municipal taxa-
tion shall only be granted when twenty-five or more wage earn-
ers are regularly employed by the person, persons or corpora-
tion applying to the said Mayor and Council for the benefit
hereof.

SEC. 3. And be it enacted, That this act shall take effect
from the date of its passage.

Approved April 11, 1912.