ART. 4.] TAXES. 551

limits of said corporation; provided, that no stocks, bonds, mort-
gages, certificates or other evidences of indebtedness of any bank
or other corporation situate within the limits of said city, which
are owned or held by persons residing without such limits, shall be
subject to taxation for the purpose above set forth; and provided
further, that no authority is given by this section to impose taxes
on any property which is now or may hereafter be exempted
from taxation by any general or special act of the general assem-
bly of Maryland, nor upon any property which may be stored or
deposited in the city of Baltimore for temporary purposes.
Latrobe v. Mayor, &c., 19 Md. 13. Appeal Tax Court v. Gill, 50 Md. 377.

1880, ch. 187.

829. They are authorized and empowered, whenever it shall
seem expedient for the encouragement of the growth and develop-
ment of manufactures and manufacturing industry in the said city,
to provide by general ordinance for the abatement of any or all
taxes levied by authority of said mayor and city council, or any
ordinance thereof, for any of the corporate uses thereof, upon any
mechanical tools or implements, whether worked by hand or by
steam, or other motive power, machinery, manufacturing apparatus
or engines owned by any individual, firm or corporation in said city,
and properly subject to valuation and taxation therein; which said
tools, implements, machinery, apparatus or engines shall be actu-
ally employed and used in the business of manufacturing in said
city; and it shall be the duty of the judges of the appeal tax
court of said city to make such abatements of taxes levied as
aforesaid, as may be authorized and directed by said mayor and
city council, by ordinance as aforesaid; provided, such abatement
shall be extended to all persons, firms or corporations, engaged in
the branches of manufacturing industry proposed to be benefited
by ordinance under the provisions of this sub-title of this article;
provided further, that application for such abatement as aforesaid
shall be made or verified to the satisfaction of said judges by the
oath of the party applying for the same, or other satisfactory
evidence, before the annual revision and correction of the tax
lists in each year, which said judges of the appeal tax court are
by law required to make, shall be completed and returned by