BALTIMORE CITY. 1355

place of residence of the owner, and to the proportion of the personal
property of ordinary business corporations apportioned under the Act of
1914, Chapter 324, Section 88-C, to the capital stock of such corporations
owned by residents of said territory. Provided, however, that nothing
in this Act shall affect the provisions of Section 214 of Article 81 of
Bagby's Code, as amended by the Act of 1914, Chapter 411, relating to
the taxation of securities therein named. And provided further, that all
personal property of every description, owned by any person, firm or

corporation and used entirely or chiefly in connection with manufactur-
ing, in the territory annexed by this Act to Baltimore City, including
mechanical tools, or implements, whether worked by hand or steam or
other motive power, machinery, manufacturing apparatus or engines, raw
material on hand, manufactured products in the hands of the manufac-
turer, bills receivable and business credits of every kind, due to the manu-
facturer, for goods manufactured in Baltimore City shall be exempt from
Taxation for all ordinary municipal purposes.

To enable the Appeal Tax Court of Baltimore City to make up an
assessment roll of the persons and property subject to taxation in the ter-
ritory annexed by this Act to Baltimore City in accordance with the pro-
visions of this section, the County Commissioners of Baltimore County
are hereby directed to furnish to the Appeal Tax Court of Baltimore City
promptly after this Act takes effect and not later than December 31, 1918,
a list or roll, duly certified by them to be correct, of all assessments
upon persons resident in, and property situate in, the territory annexed
by this Act from Baltimore County to Baltimore City, existing at the
time of making said list or roll. Said list or roll shall be made up in a
suitable book or books to be furnished by the Mayor and City Council of
Baltimore to the said County Commissioners of Baltimore County. And
the Mayor and City Council of Baltimore shall pay to the said County
Commissioners of Baltimore County the reasonable expense of transcribing
said list or roll of assessments, not exceeding the amount chargeable by
law for furnishing transcripts from the Land Records.

And the County Commissioners of Anne Arundel County are hereby
directed to furnish to the Appeal Tax Court of Baltimore City, promptly
after this Act goes into effect and not later than December 31, 1918, a list

or roll, duly certified by them to be correct, of all assessments upon persons
residents in, and property situate in, the territory annexed by this Act
from Anne Arundel County to Baltimore City, existing at the time of
making said list or roll. Said list or roll shall be made up in a suitable
book or books to be furnished by the Mayor and City Council of Balti-
more to the said County Commissioners of Anne Arundel County. And
the Mayor and City Council of Baltimore shall pay to the said County
Commissioners of Anne Arundel County the reasonable expense of tran-
scribing said list or roll of assessments, not exceeding the amount charge-
able by law for furnishing transcripts from the Land Records. From
said lists or rolls furnished by the County Commissioners of Baltimore
County and the County Commissioners of Anne Arundel County, as