FREDERICK COUNTY. 2497

any and all taxes levied by authority of said Mayor and Aldermen, or any
ordinance thereof, for any of the corporate uses thereof, or for the exemp-
tion from taxation for municipal purposes upon any mechanical tools or
implements, whether worked by hand or steam, or other motive power,
machinery, manufacturing apparatus or engines owned by any individual,
firm or corporation, in said city, and property subject to valuation and
taxation therein, which said tools, implements, machinery, apparatus or
engines, shall be actually employed and used in the business of manufac-
turing in said city; provided, such abatement or exemption shall be ex-
tended to all persons, firms or corporations engaged in the branch of
manufacturing industry proposed to be benefited by ordinance under the
provisions of this section.

Electric Light Co. v. Frederick City, 84 Md. 599.

RAILROADS.

P. L. L., 1888, Art. 11, sec. 201. 1918 Code, sec. 299.

278. They may with the consent of five-sixths of the property holders
on any street, or part of a street, levy and collect from the property holders
on such street, or part of a street, a sufficient tax for the purpose of
extending the Baltimore and Ohio railroad from the depot to any such
street, and through the same or any part thereof, and any tax so levied
shall be apportioned among the property holders on said street according
to the number of feet fronting the line of the railroad thus extended, and
on no other property holders on said street.

P. L. L., 1888, Art. 11, sec. 202. 1918 Code, sec. 300.

279. They may lay and construct and keep in repair a single or double
track of rails, from Market street, where it intersects All Saints street,
through the last named street to and through the depot ground of the Balti-
more and Ohio Railroad Company, near said city, so as to intersect said
railroad, and may pay the expense thereof out of the revenues of the city;
but the said railroad may enclose, regulate and use the said depot, except
so far as not to prevent or interfere with the proper use of the said rail-
road thus extended.

P. L. L., 1888, Art. 11, sec. 256. 1918 Code, sec. 301.

280. They shall have full power and authority to authorize and per-
mit, and by ordinance to grant, to any railroad company whose road enters
or is intended to enter the limits of Frederick City, the right and privi-
lege of laying down and constructing its track, and of building and grad-
ing its road along, through and over any of the streets, lanes or alleys of
the city, subject to such regulations as may be prescribed in the ordinance
granting said right and privilege of laying down and constructing said
track, and building and grading said road, along, over and through any
street, lane or alley of the city.
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