WILLIAM T. HAMILTON, EBQUIRE, GOVERNOR. 285
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CHAPTER 187.
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AN ACT to encourage the development of manu-
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factures and manufacturing industry in the city of
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Baltimore, by adding for that purpose an additional
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section to article four of the Code of Public Local
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Laws, title "Baltimore City," sub-title "Taxes
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and Loans."
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SECTION 1. Be it enacted by the General Assem-
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bly of Maryland, That the following section be and
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Additional
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the same is hereby added to article four of the Code
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section.
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of Public Local Laws, title "Baltimore City," sub-
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title " Taxes and Loans."
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2. The Mayor and City Council of Baltimore are
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authorized and empowered, whenever it shall seem
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expedient for the encouragement of the growth and
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development of manufactures and manufacturing in-
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dustry in said city, to provide by general ordinance
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Provide for
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for the abatement of any or all taxes levied by au-
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abatement of
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thority of said Mayor and City Council, or any ordi-
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taxes.
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nance thereof, for any of the corporate uses thereof,
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upon any mechanical tools or implements, whether
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worked by hand or by steam, or other motive power,
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machinery, manufacturing apparatus, or engines
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owned by any individual, firm or corporation in said
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city, and properly subject to valuation and taxation
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therein ; which said tools, implements, machinery,
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apparatus or engines shall be actually employed and
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used in the business of manufacturing in said city,
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and it shall be the duty of the Judges of the Appeal
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Tax Court of said city to make such abatements of
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taxes levied as aforesaid ; as may be authorized and
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directed by said Mayor and City Council, by ordi-
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nance as aforesaid, provided such abatement shall
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be extended to all persons, firms or corporations, en-
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gaged in the branch or branches of manufacturing
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industry proposed to be benefitted by ordinance
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under the provisions of this act; provided further,
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that application for such abatement as aforesaid shall
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be made and verified to the satisfaction of said judges
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Verify state-
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by the oath of the party applying for the same, or
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ment.
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other satisfactory evidence before the annual revision
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