240 LAWS OF MARYLAND. [CH. 164

and Council may grant a yearly exemption to manufactur-
ing enterprises already located and situated in City of
Cumberland at their discretion. No such exemption or
extension of exemptions of manufacturing enterprises
already located in the City of Cumberland shall be granted
for a longer period than one year, but any such exemption
or extension may at the discretion of said Mayor and
Council be renewed from year to year. Before granting
any extension beyond said ten year period including all
exemptions and extensions from year to year thereafter,
said Mayor and Council shall require from said manufac-
turing enterprise making application therefor, such finan-
cial papers and statements as said Mayor and Council
believe to be necessary to enable them to judge of the
merits of said application; and any such papers or state-
ments filed with the said Mayor and Council as part of an
application for a renewal of an exemption from taxes shall
be retained by the said Mayor and Council and made open
and available for public inspection at any reasonable time.

SEC. 2: And be it further enacted, That this act shall
take effect June 1, 1947.

Approved March 29, 1947.

CHAPTER 164.
(Senate Bill 155)

AN ACT to repeal and re-enact, with amendments, Section
185 of Article 81 of the Annotated Code of Maryland
(1943 Supplement), title "Revenue and Taxes", sub-title
"State Tax Commission", relating to the compensation
to be paid to the Clerk to the County Commissioners of
Allegany County for work in connection with the review
of tax assessments.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 185 of Article 81 of the Annotated Code of
Maryland (1943 Supplement), title "Revenue and Taxes",
sub-title "State Tax Commission", be and it is hereby
repealed and re-enacted, with amendments, to read as
follows:

185. The County Commissioners of the several counties,
for their services in reviewing the assessments recom-