554

LAWS OP MARYLAND.

Chapter 343.

AN ACT to amend article eighty-one of the Code

of Public General Laws of this State, title

" Revenue and Taxes," sub-title " Tax Commis-

sioners," by adding another section to said article

to be known as Section 151 A, to provide for the

deduction from the value of each share of stock

of any corporation actually engaged in the busi-

ness of manufacturing in Baltimore city, or in any

county where the tools and machinery of manu-

facturers have been exempted from county taxa-

tion as assessed for State taxation, a proportionate

amount of the value of the tools and machinery

owned by said corporation.

SECTION 1. Be it enacted by the General Assem-

bly of Maryland, That article eighty-one of the

Public General Laws of the State, title " Revenue

Additional
section.

and Taxes," sub-title " Tax Commissioner," be

amended by adding thereto another section under

the said sub-title to be known as section 161 A,

which shall read as follows :

SECTION 151 A. The president, or other proper

officers of every corporation actually engaged in the

business of manufacturing in the city of Baltimore,

or in any county where the tools and machinery of

manufacturers have been exempted from county

taxation, in addition to the return provided to be

made by the preceding section, shall furnish to the

Furnish true

Appeal Tax Court of Baltimore city, or to the

statement.

county commissioners of such county, a true state-

ment of the mechanical tools, whether worked by

hand, or by steam, or other motive power, and of

any machinery, manufacturing apparatus, or engines

owned by such corporation and actually employed

and used in the business of manufacturing in said

city or county; and the property so returned shall

be valued and assessed by said Appeal Tax Court,

or by the county commissioners, and the said Appeal

Give duplicate

Tax Court or county commissioners shall give

certificates of
valuation.

duplicate certificates of such valuation to such presi-

dent, or other officer, who shall transmit one of such