5066 ARTICLE 23.

1904, ch. 14, sec. 34.

230. Any County Treasurer elected in Wicomico County after the
passage of this Act shall qualify on the first Tuesday of January after
his election, and hold office until his successor is duly elected and qualified.

TAX EXEMPTION.

P. L. L., 1888, Art. 23, sec. 193. 1888, ch. 357.

231. The county commissioners of Wicomico county are authorized'
and empowered, whenever it shall seem to them expedient for the en-
couragement of the growth and development of manufactures and manu-
facturing industry in said county, upon the application as hereinafter
provided of any individual, firm or corporation actually engaged in the
business of manufacturing in said county, to abate all taxes for any year
which may hereafter be levied for county or school purposes by authority
of said county commissioners upon any mechanical tools or implements,
whether worked by hand or steam, or other motive power, or upon the
machinery, manufacturing apparatus or engines owned by such indus-
trial firm or corporation, and actually employed and used in the business
of manufacturing in said county, and which would be properly subject to
valuation and taxation therein; provided, such abatement of taxes in any
year shall be extended to all persons, firms or corporation engaged in the
branch of manufacturing industry proposed to be benefited by the provi-
sions of this sub-title of this article. This sub-title shall only apply to such
manufacturing apparatus, plant or engines established and used in manu-
facturing subsequent to April 5, 1888; and provided further, that appli-
cation for such abatement in any year as aforesaid shall be made and
verified to the satisfaction of said county commissioners, by the oath of
the party applying for the same, or other satisfactory evidence, before the
annual revision and correction of the lists in such year, and not after-
wards; and said county commissioners shall keep a record of all such
abatements made by them as aforesaid, and shall in each year publish in
some one of the newspapers published in said county, a full list of such
abatements allowed for such year.

P. L. L., 1888, Art. 23, sec. 194. 1888, ch. 357.

232. Nothing contained in the preceding section shall be construed to
authorize any abatement of taxes levied upon property which is properly
assessable and taxable as real estate; nor shall be construed to authorize
any abatement of taxes as provided for in the said sections for a longer
period than one year, for which such application is so made.

1900, ch. 434.

233. The County Commissioners of Wicomico County are hereby au-
thorized and empowered, whenever it shall seem expedient for the en-
couragement of the establishment of manufactures and manufacturing
industries in said county, to provide by ordinance for the exemption from