2104 WICOMICO COUNTY. [ART. 23.

of manufactures and manufacturing industry in said county,
upon the application as hereinafter provided of any individual,
firm or corporation actually engaged in the business of manufac-
turing in said county, to abate all taxes for any year which may
hereafter be levied for county or school purposes by authority of
said county commissioners upon any mechanical tools or imple.
ments, whether worked by hand or steam, or other motive power,
or upon the machinery, manufacturing apparatus or engines
owned by such industrial firm or corporation, and actually em-
ployed and used in the business of manufacturing in said county,
and which would be properly subject to valuation and taxation
therein; provided, such abatement of taxes in any year shall be
extended to all persons, firms or corporation engaged in the
branch of manufacturing industry proposed to be benefited by
the provisions of this sub-title of this article. This sub-title shall
only apply to such manufacturing apparatus, plant or engines
established and used in manufacturing subsequent to April 5,
1888; and provided further, that application for such abate-
ment in any year as aforesaid shall be made and verified to
jthe satisfaction of said county commissioners, by the oath of
the party applying for the same, or other satisfactory evi-
dence, before the annual revision and correction of the lists in
euch year, and not afterwards; and said county commissioners
shall keep a record of all such abatements made by them as
aforesaid, and shall in each year publish in some one of the
newspapers published in said county, a full list of such abate-
ments allowed for such year.

1888, ch. 357.

194. Nothing contained in the preceding section shall be con-
strued to authorize any abatement of taxes levied upon property
which is properly assessable and taxable as real estate; nor shall
be construed to authorize any abatement of taxes as provided
for in the said sections for a longer period than one year, for
which such application is so made.

WETIPQUIN HARBOR.

1888, ch. 233.

195. The name of Wetipquin creek in Wicomico county, is
changed to Wetipquin harbor.