2642 ARTICLE 81.

Sohley v. Montgomery County, 106 Md. 412. (Both cases decided prior to act of
1908, ch. 124.)

As to when tax commissioner is only a ministerial officer, see also Baltimore v.
Canton Co., 63 Md. 233. As to remedy in case of unlawful assessment, see also notes
to sec. 162.

An. Code, sec. 164. 1904, sec. 161. 1888, sec. 143. 1882, ch. 342. 1914, ch. 528.

169. The President, or other proper officers of every corporation actu-
ally engaged in the business of manufacturing in the City of Baltimore,
or in any County where the tools and machinery of manufacturers have
been exempted from County taxation, in addition to the return provided
to be made by the preceding Section, shall furnish to the appeal tax court
of Baltimore City, or to the County Commissioners of each such County,
a true statement of the mechanical tools, whether worked by hand or by
steam, or other motive power, and of any machinery, manufacturing ap-
paratus, or engines owned by such corporation and actually employed and
used in the business of manufacturing in said City or County; and the
property so returned shall be valued and assessed by said appeal tax court,
or by the County Commissioners; and the said appeal tax court or County
Commissioners shall give duplicate certificates of such valuation to such
President, or other officer, who shall transmit one of such certificates, with
his return, to the State Tax Commission; and the State Tax Commis-
sion, in addition to the valuation which it is required to make for State
taxation, shall make a further valuation of the stock of said corporation,
by deducting from the value of each share as assessed for State taxation,
the proportionate amount of the value of tools and machinery, as assessed
by the said appeal tax court or County Commissioners; and the valua-
tion of the shares thus determined shall be that all shares taxable in the
City of Baltimore for city taxes, if the said corporation is located in Balti-
more City, or for the County taxes if the County wherein the corpora-
tion is located has exempted manufacturer's tools and machinery from
taxation; provided further, that the County Commissioners of any County
shall by resolution determine by a vote of its members whether there shall
be in their respective County the exemption of the tools, machinery, manu-
facturing implements and engines of corporations, firms, and individuals
actually engaged in manufacturing, and duly certified to the State Tax
Commission of Maryland; and the Mayor and City Council of Balti-
more shall by ordinance determine whether the tools, machinery, manu-
facturing implements and engines of corporations, firms and individuals
actually engaged in manufacturing within the City of Baltimore shall
be exempt from taxation; and wherever no determination has been made
and duly certified to the State Tax Commission, then and in that case,
the tools, machinery, manufacturing, implements and engines of corpora-
tions, firms and individuals actually engaged in manufacturing, shall be
required to pay all taxes assessed against said property.

A municipal ordinance provided that machinery, mechanical tools, implements, etc.,
employed in manufacturing business in city of Baltimore should be exempt from
taxation. Held that gasometers and gas mains or pipes belonging to, and in the use
of, a gas company, were not exempt under such ordinance. Consolidated Gas Co. v.
Baltimore, 62 Md. 589.