3030 ARTICLE 81

(9) Crops or produce of any land in the hands of the producer or his
agent.

(10) Provisions and food kept for the use and consumption of the
family of the person to whom such provisions and foo'd shall belong.

(11) Five hundred dollars in value of the farming implements of any
farmer.

(12) Wearing apparel of any description, except diamonds and other
costly jewelry not habitually worn on the person.

(13) Fish while in the possession of fishermen employed in catching,
salting and packing the same, or while in the possession of their agents
unsold.

(14) Tangible personal property of any domestic corporation having
a capital stock divided into shares or of any national bank located in this
State, if the shares of stock of such corporation are subject to taxation
under the laws of this State, or of any foreign finance corporation doing
business in this State, if capital stock of such corporation is subject to taxa-
tion under the laws of this State.

(15) Shares of stock in domestic railroad companies, which are sub-
ject to taxation upon their gross receipts within this State; and (from
State taxes only) the real and personal property of such railroad com-
panies.

(16) Shares of stock in domestic building and homestead associations,
to the extent that such shares represent investments in cash, fixtures, loans
on hypothecated stock of such association, judgments or decrees of courts
of this State, mortgages on real estate situated in this State, and bonds of
the United States and the State of Maryland.

(17) Five hundred dollars ($500) in value of household furniture and
effects in this State held for the household use of the owner or members
of his family, and not held or employed for purposes of profit or in con-
nection with any business, profession or occupation; provided that any
County, in the discretion of the County Commissioners, may levy, for
County taxation only, upon such household furniture and effects in excess
of one hundred dollars ($100) in value.

(18) The ground and buildings for the House of Reformation, the
House of Refuge and the Industrial Home for Colored Girls.¹

(19) Personal property, tangible or intangible, of any savings bank,
savings institution or corporation organized for receiving deposits of money
and paying or crediting interest thereon, and having no capital stock, ex-
cept shares of stock in any national bank or in any corporation organized
under the laws of the State and liable to taxation hereunder.

(20) Shares of preferred stock issued after May 31, 1927, by any
domestic electric railroad or street passenger railway corporation which
derives not less than sixty-five (65) per centum of its gross receipts (di-
rectly or through one or more other corporations organized under the laws
of this State) from passenger revenue, and which preferred stock is pre-
ferred and limited as to dividends and assets; provided that the property
acquired by such corporation with the proceeds of such preferred stock and
all other property of such corporation shall be and continue subject to tax-
ation in the same manner and to the same extent as, but to no greater ex-
tent than, it would be if all of the stock of such corporation were subject
to taxation and fully taxed; and the aggregate value of all shares, of stock

¹ These two institutions are now state institutions.