5078 ARTICLE 23.

Williams' Branch; (4) in a Southerly direction by and with Williams'
Branch to the South line of Quantico Road at the point where a drain
pipe crosses under said Road at the junction of Owen's and Williams'
Branch; (5) in a Southwesterly direction binding on the South line of
the said Quantico Road and the South line of Anderson Road to the
intersection of the said South line of Anderson's Road, with the East
line of Parsons Street; (6) in a Southeasterly direction and with said
East line of Parsons Street to the intersection of the said East line of
Parsons Street with the dock leading from Parsons Mill Site; (7) by
and with the West side of said dock to the Wicomico River; thence in
a Southwesterly direction by and with the Wicomico River to the point
of beginning.

Except as hereinafter otherwise provided all the provisions of the
Constitution of Maryland and of the Charter of the City of Salisbury
and other local laws applicable to the City of Salisbury, and all the exist-
ing Ordinances of the City of Salisbury, are hereby extended and made
applicable to such portions of Wicomico County as shall under the pro-
visions of this Act be annexed to and made part of the City of Salisbury.

All persons resident and property situate within the territory which
by this Act is annexed to the City of Salisbury, except such property as
is hereinafter expressly exempted, shall become subject to taxation for
local city purposes beginning with the city levy to be: made in the fall of
1928 for the year 1928.

The territory annexed to the City of Salisbury by this Act is hereby
declared to be a taxing district, and for the years 1928 to 1934, inclusive,
the Mayor and Council of Salisbury in fixing the tax rate, shall fix a
rate of taxation in said district in each of said years at a sum equal to
fifty per cent. (50%) of the full city rate as fixed by said Mayor and
Council of Salisbury upon property situate within the limits of the City
of Salisbury as they existed prior to the passage of this Act; and there-
after, to wit: Beginning with the year 1935, the rate of taxation in said
taxing district shall be the full city rate as fixed by said Mayor and-
Council of Salisbury, subject at all times to the exemption hereinafter
provided for with respect to farm lands.

No farm lands, comprising (5) acres or more, located within the ter-
ritory which by this Act is annexed to the City of Salisbury, shall be
assessed for taxation or be in any manner subject to taxation for local
city purposes so long as said farm lands are used exclusively for agri-
cultural purposes and are actually under cultivation, it being the inten-
tion of this provision to exempt only farm lands actually being used
exclusively as such and not being merely cultivated as a garden incident
to a place of residence, provided, however, that this exemption shall not
apply to any dwelling house located on such farm lands, but shall apply
to all other buildings and all personal property located on said farm
lands. Whenever such farm lands shall cease to be used exclusively for
agricultural purposes as aforesaid or shall be sub-divided or platted for
the purpose of sub-division, the same shall immediately become and