1022 ARTICLE 81.

(22) Any property exempted from taxation by this State by the Con-
stitution of the United States or by any Act of Congress passed pursuant
to and in conformity with the Constitution of the United States.

(23) Intangible personal property specified in Sub-sections (3), (4)
and (5) of Section 6 of this Article owned by any domestic ordinary busi-
ness corporation which does no part of its business within this State.

(24) Working tools of mechanics or artisans moved or worked exclu-
sively by hand.

(25) Tools (including mechanical tools), implements, whether worked
by hand, steam or other motive power, machinery, manufacturing appara-
tus or engines used in manufacturing, whether temporarily idle or not, in
any county (including the City of Baltimore) in which by law, resolution
or ordinance the same are or may be exempt from county or city taxation;
and the County Commissioners of any county and the Mayor and City
Council of Baltimore are hereby authorized to pass such resolution or ordi-
nance.

(26) Raw materials on hand and manufactured products in the hands
of the manufacturer in any city and/or county in which by law, resolution
or ordinance the same are or may be exempt from county and/or city tax-
ation; provided that nothing in this sub-section shall exempt any such
property from State taxation or from assessment therefor.

(27) Property, real or personal, owned by the Veterans of Foreign
Wars of the United States, incorporated by special Act of Congress, The
American Legion, incorporated by Act of Congress, or the Disabled Amer-
ican Veterans of the World War, incorporated in 1921 under the laws of
Ohio, or any department, State or local unit, chapter, branch or post,
whether incorporated or unincorporated, of any of said organizations; pro-
vided such property is used exclusively for houses, clubs, asylums, hospi-
tals and burial grounds, or the maintenance thereof, of any of said organ-
izations.

1931, ch. 425. 1035, ch. 225.

(28) Vessels of over five hundred (500) dead weight tons, and aircraft
of over five (5) dead weight tons registered at any port in this State
owned by American citizens or partnerships or by any domestic corpora-
tion regularly engaged in foreign or coastwise commerce between any port
in the State of Maryland and any port or ports beyond the limits of the
Chesapeake Bay and its tributaries, provided that the exemption granted
by this sub-section shall end December 31, 1945.

(29) Intangible personal property held as part of the endowment of
any incorporated hospital, asylum, or educational institution organized
under the laws of this State no part of whose net earnings inures to the
benefit of any private stockholder or member which are or shall be the gift
of any non-resident of this State or of any foreign corporation to any such
hospital, asylum, or educational institution of this State, to enable it to
carry on or extend its charitable or benevolent objects, or to promote public
education or the advancement of knowledge by scientific research, or which