1892.] OF THE SENATE. 759

itable, benevolent, literary or educational institutions,
and the ground s appurtenant to such churches, houses
of public worship, charitable or benevolent, literary
or educational institutions, and necesssary to the con-
venient use thereof as the same have been heretofore
exempted by law in this State ; and all other property
in this State not so declared exempt may be taxed,
yet fines, duties, licenses or taxes may properly and
justly be imposed or laid with a political view for
good government and the benefit of the community."

After the word "to," in the 1st line of the title,
insert the word "amend."

Which were adopted.

Said bill, as amended, was read the second time,
and ordered to be engrossed for a third reading.

Mr. Hayes, from the Committee on Finance, reported
favorably,

House bill entitled an Act to provide for the general
valuation and assessment of property in this State,
With the following proposed amendments:

AMENDMENTS PROPOSED.

Strike out all after the word 'a bill" and insert
In lieu thereof the following :

Entitled an Act to repeal and re-enact with amend-
ments sections 1, 2, 4, 141 and 146 of Article 81 of
the Code of Public General Laws, title "Revenue
and Taxes," and to add new sections to said Article
to be known as sections 164 to 197, both ' inclusive,
providing for the general valuation and assessment
of property in this State.

Section 1. Be it enacted by the General Assembly
of Maryland, That sections 1, 2,. 4, 141 and 146 of
Article 81 of the Code of Public General Laws, title
"Revenue and Taxes," be and the same are hereby
repealed and re-enacted with amendments, so as to
read as follows :

1. All State and county taxes and all municipal
taxes shall be levied upon the assessments made
agreeably to the provisions of this article.

2. All interests, shares or proportions owned by
residents of this State in all ships or other vessels,
whether such ships or other vessels be in or out of