4558 ARTICLE 21.

of defraying the expenses of the town government, whether the owners
thereof reside within or without the limits of said corporation; provided,
that no stocks, bonds, mortgages, certificates or other evidences of indebted-
ness of any bank or other corporation situate within the limits of said
town which are owned or held by persons residing without said limits and
within the State of Maryland shall be subject to taxation for the purpose
above set forth; and provided, further, that no authority is given by this
section to impose taxes on any property which is now or may hereafter
be exempt from taxations by any general or special Act of the General
Assembly of Maryland, nor upon any property which may be stored in
the town for temporary purposes. They may provide by general ordi-
nance, whenever it shall seem expedient, for the encouragement of the
growth and development of manufactures, manufacturing industries in
said town, for the abatement of any or all taxes levied by authority of the
said Mayor and Council of Easton, or by ordinance thereof, for any of
the corporate uses, thereof, upon any mechanical tools or implements,
whether worked by hand, steam or other motive power, machinery, manu-
facturing apparatus or engines owned by individuals firms or corporations
in said town, and properly subject to valuation and taxation herein, which
said tools, machinery, implements, apparatus or engines shall be actually
employed and used in the business of manufacturing in said town, and it
shall be the duty of the Council to make such abatements of taxes levied
as aforesaid as may be authorized and directed by ordinance as aforesaid;
provided, that such abatement shall be extended to all persons, firms or
corporations engaged in the branches of manufacturing proposed to be
benefited by an ordinance passed under the provisions of this paragraph;
provided, further, that application for such abatement shall be made or
verified to the satisfaction of the Council by the oath of the party applying
for the same, or other satisfactory evidence before the annual revision and
correction of the tax list in each year, which the Council is by law required
to make, and not afterwards; and provided further, that any such abate-
ment and exemption shall be limited to a period of five years from the
passage of the ordinance granting the same; the Council shall further
keep a record of all abatements made by it, as aforesaid; they may provide
by ordinance or otherwise for the prompt collection of taxes due the town,
and have power to sell real estate, as well as personal property, for the
payment of taxes.*

1906, ch. 458, sec. 73.

170. The Mayor and Council shall in the year 1896, and thereafter
whenever they think the public interest requires it, cause an assessment
to be made of all real and personal property within the corporate limits
of said town, subject to assessment of State and county taxes, and they
may prescribe the manner in which such assessment shall be made, and
provide for the adjustment of all differences in relation to such assess-
ments, and do all other things necessary in making such assessment; pro-

*Sec. 2, ch. 17, 1920, repealed all laws inconsistent therewith.