470 CITY OF BALTIMORE. [ART. 4.

1865, c. 119 amends 1862, c. 251 and adds the following:

1865, c. 119. Powers to levy taxes defined.	872. The mayor and city council of Baltimore are hereby empowered to levy and collect taxes upon every description of property found within the cor- porate limits of said city, which they are now author- ized by law to levy taxes upon for the purpose of defraying the expenses of the municipal govern- ment, whether the owners thereof reside within or
Provisos.	without the limits of said corporation ; provided, that no stocks, bonds, mortgages, certificates or other evidences of indebtedness of any bank or other cor- poration situate within the limits of said city, which are owned or held by persona residing without such limits, shall, be subject to taxation for the purpose above set forth ; and provided further, that no autho- rity is given by this act to impose taxes on any pro-
Exemptions.	perty which is now or may hereafter be exempted from taxation by any general or special act of the general assembly of Maryland, nor upon any pro- perty which may be stored or deposited in the city of Baltimore for temporary purposes.

In force from March 20,1665. See Const. 1867, Art. III, s. 51.
1862, c. 148, repeals section 879 and substitutes the following:

1S62, c 148 Office of audi- tor.

879. Nothing herein shall deprive the mayor and city council of Baltimore of the power to abolish the office of auditor, and in such event the duties which are confided to the auditor by sections eight hundred and seventy-four, eight hundred and seventy-five, eight hundred and seventy-six, eight hundred and seventy-seven and eight hundred and seventy-eight of this article, shall be discharged by the collector, or other officer on whom they shall or may be con- ferred by ordinance of the mayor and city council, and on all arrearages of back taxes collected and paid over to the treasurer the said auditor or other officer charged with the collection thereof, shall be