1550 LAWS OF MARYLAND. [CH. 617
CHAPTER 617.
(Senate Bill 201)

AN ACT to repeal and re-enact, with Amendments, Section
119A of Article 1 of the Code of Public Local Laws of
Maryland (1930 Edition), title "Allegany County", sub-
title "County Tax Collector", as said Section was enacted
by Chapter 7 of the Acts of 1931, relating to the powers
of the County Commissioners of Allegany County, under
certain conditions, to grant, renew or extend any con-
tract exempting the property of industrial and manu-
facturing companies from taxation.

SECTIONl. Be it enacted by the General Assembly of Maryland,
That Section 119A of Article I of the Code of Public Local
Laws of Maryland (1930 Edition), title "Allegany
County", sub-title "County Tax Collector", as said Section
was enacted by Chapter 7 of the Acts of 1931, be and it is
hereby repealed and re-enacted, with amendments, to read
as follows :

119A—

(A) For the purpose of encouraging the location of
factories, industrial establishments, plants and the like in
Allegany County, Maryland, the County Commissioners of
said County are hereby authorized and empowered to
exempt from County taxes the land and/or buildings,
machinery and tools thereof and therewith used, and/or
raw materials and products thereof, for a period of not
more than ten years from the date of the location of such
factories, industries, establishments, plants, and the like,
and to ratify any contracts heretofore made for the purpose
of inducing the location of any factory, industry, estab-
lishment or plant to locate in Allegany County.

(B) When in the opinion of the County Commission-
ers of Allegany County the public welfare so requires that
the extension, growth and development of factories, indus-
tries, establishments, plants, and the like in Allegany
County be encouraged the said County Commissioners may
grant a yearly extension to such exemption from taxes
theretofore granted to any such factory and industry, and
the said County Commissioners may grant a yearly exemp-
tion to industries, factories, establishments or plants
already located and situated in Allegany County at their
discretion. No such exemptions or extension of exemptions