WORCESTER COUNTY. 5269

town practicing their profession therein. (24) All attorneys at law having
an office in said town. (25) All persons who conduct public garages for
the sale, hire, storage or exchange of motor vehicles and accessories and
supplies therefor. {26) All persons who conduct filling stations or other
public places for the sale of gasoline, oil, alcohol or other motor fuels or
supplies. (27) All banking institutions. (28) All plumbers.

1906, ch. 549. 1920 Code, sec. 272. 1927, ch. 446, sec. 272.

215. To encourage manufacturers in said town the Mayor and Coun-
cil are authorized and empowered, whenever it shall seem expedient for
the encouragement of the establishment of manufacturers and manufac-
turing industries in said town, to provide by ordinance for the exemption
from taxation for municipal purposes for any period of time in their dis-
cretion deemed advisable, not to exceed the term of ten years, lands and
buildings thereon in said town used by such manufacturers in the usual
conduct of and for the usual purposes of their manufacturing business
and 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 town and properly
subject to valuation and taxation therein, which said tools, implements,
machinery, apparatus or engines shall be actually employed and used in
the business of manufacturing in said town. Provided, however, that any
ordinance, resolution or contract which exempts any property except such
as a manufacturing plant, or for a period longer than ten years, shall be
absolutely null and void in all respects whatever.

1906, ch. 549. 1920 Code, sec. 273.

216. The taxes imposed in the annual levy by the Mayor and Council
shall be collectible by action at law or by proceeding against the property
under seizure by way of distress or execution at any time within four
years after such taxes become due and in arrears, and not afterward,
unless the person or persons charged with the taxes shall extend the time
of payment by an express promise to pay the same, in which case they
may be so collected at any time within three years after the new promise.

1906, ch. 549. 1920 Code, sec. 274.

217. The title to all real, leasehold and personal property belonging
to the town shall be vested in the Mayor and Council, who shall have full
power and authority to protect and preserve the same, and to proceed at
law or in equity as may be right, to recover the possession thereof or
recover damages for trespass upon or injury to the same or to prevent
injury thereto, and as well as by ordinance to provide penalties for inju-
ries thereto.

1906, ch. 549. 1920 Code, sec. 275. 1927, ch. 446, sec. 275.

218. For every male and female dog which may be kept or harbored
within the corporate limits of Pocomoke City a yearly tax of one dollar