870 ARTICLE 4.

For other cases relating to taxes and taxation, see under sections 4, 36, 40, 42 to
58. inclusive; 145 to 171, inclusive, and 843 cf the Charter.

Taxation of Easements 6y Appeal Tax Court: In Article 81, sections 2, 4, 138 and
141, the Legislature did not intend that such an easement as the Baltimore and
Fredericktown Turnpike Company possesses in its road-bed in Baltimore City should
be assessable by the Appeal Tax Court.

Balto. & Fredk. Turnpike Co. v. Mayor & C. C of Baltimore, Daily Record, May
7, 1903.

Arbitrary exemption from taxation void.

Baltimore v. Starr Church, 106 Md. 281.

Foreign corporation doing business in State not exempt.

Hannis Dis. Co. v. Balto., 114 Md. 678.

City can increase assessment on land decreed to be sold in Equity. M. & C. C. v.
John S. Gittings, Trustee, 113 Md. 120.

Notice addressed to plaintiff personally, and not as Trustee, Is sufficient to inform
him of the increase proposed to be made in the assessment and his remedy is by
appeal to City Court and not to apply to a Court of Equity.
M. & C. O. v. Gittings, 113 Md. 120.

Does not include power to exempt and classify.

Jones v. Broening, 135 Md. 237. Williams v. Broening, 135 Md. 226.

(c) ABATEMENTS TO ENCOURAGE MANUFACTURES.

1880, ch. 187. P. L. L. (1888), Art. 4. sec. 829. 1912, ch. 32. 1914, ch. 528. 1916, ch. 561.
To provide by general ordinance, whenever it shall seem expedient for
the encouragement of the growth and development of manufactures and
manufacturing industry in the said city, for the abatement of any or all
taxes levied by authority of the said Mayor and City Council of Balti-
more, or by ordinance thereof, for any of the corporate uses thereof, upon
any or all personal property of every description owned by any individual,
firm or corporation in said city, and property subject to valuation and
taxation therein, including mechanical tools or implements, whether
worked by hand or steam or other motive power, machinery, manufac-
turing apparatus or engines, raw materials on hand, stock in trade, bills,
receivable, and business credits of every kind, which said personal prop-
erty shall be actually employed or used in the business of manufacturing
in said city; provided that such abatement shall be extended to all per-
sons, firms and corporations engaged in the branches of manufacturing
industry proposed to be benefited by any ordinance passed under the pro-
visions of this paragraph of this section. Any taxes so abated shall be
deducted from the taxes payable upon the capital stock, taxable in said
city, of manufacturing corporations, incorporated under the laws of the
State of Maryland and located in said city; but nothing herein contained
shall affect in any way the taxes that are now or may hereafter be pay-
able by law to the State of Maryland or any of the counties or municipali-
ties of the State on the capital stock of manufacturing corporations, incor-
porated under the laws of this State and located in Baltimore City. It
shall be the duty of the Appeal Tax Court to make such abatement of taxes,
levied as aforesaid, as may be authorized and directed by ordinance, as
aforesaid; provided that application for such abatement as aforesaid shall
be made by the party applying for the same before the annual revision
and correction of the tax lists for the year in which said applicant desires
such abatement, but it shall not be necessary for the applicant to renew