FRANK BROWN, ESQUIRE, GOVERNOR.

549

vided, of any individual, firm or corporation actually

Exemption
of manu-

engaged in the business of manufacturing in said county,

factories
from taxa-

the county commissioners of said county are hereby

tion.

authorized and directed to abate all taxes, for a period of

five years, beginning from the day that said manufacturing

establishment is first opened for manufacturing purposes,

which may hereafter be levied for county or school pur-

poses by authority of said county commissioners upon

any mechanical tools or implements, whether worked by

hand or steam or other motive power or upon machinery

manufacturing apparatus or engines owned by such in-

dustrial firm or corporation, and actually employed and

used in the business of manufacturing in said county, and

which would be properly subject to valuation and taxation

therein, such abatement of taxes for said period of five

years shall be extended to all persons firms or corporation

engaged in the branch or branches of manufacturing

industry proposed to be benefited by the provisions of this

section, and provided, further, that application for such

abatement for said period of five years as aforesaid shall be

made and verified to the satisfaction of said county com-

missioners by the affidavit of the party applying for the

same or other satisfactory evidence before the annual

revision and correction of the tax list in such 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 news-

papers published in said county a full list of such abate

ments allowed in said year.

126. Nothing contained in the preceding section shall

be construed to authorize any abatement of taxes leviee

How con-
strued

upon property which is properly assessable and taxable as

real estate nor shall be construed to authorize any abate

ment of taxes levied upon property which is properly assess

able and taxable as real estate or leasehold property, nor

shall be construed to abate any taxes as provided for in said

section for a longer period than five years.

SEC. 2. And be it enacted, That this act shall take effect

Effective.

from the date of its passage.

Approved April 7th, 1892.