WM. T. HAMILTON, ESQUIRE, GOVERNOR.

91

Chapter 55.

AN ACT to encourage Manufactories in the city

of Hagerstown by providing that all manufacto-

ries now located in said city shall be exempt from

municipal taxation on their machinery for five

years, and all manufactories hereafter located in

said city shall be exempt from said taxation for

five years from the date of their location in said

city.

SECTION 1. Be it enacted by the General Assem-

bly of Maryland, That the Mayor and Council of

Hagerstown are authorized and empowered, when-

ever it shall seem expedient for the encouragement

of the growth and development of manufactures

and manufacturing industry in said city, to provide

by general ordinance for the exemption from any

Exempt from
taxation.

or all taxes levied by authority of said Mayor and

Council of Hagerstown, or any ordinance thereof,

for any of the corporate uses thereof, of any me-

chanical tools or implements, whether worked by

steam or other motive power, machinery, manufac-

turing apparatus and engines, owned by any indi-

vidual, firm or corporation in said city, and properly

subject to valuation and taxation therein, which said

tools, implements, machinery, apparatus and engines

shall be actually employed and used in the business

of manufacturing in said city, for the term of five

Time of ex-
emption.

years from the date of the passage of said ordinance ;

and likewise to provide by general ordinance for a

similar exemption from any or all taxes levied by

authority of said Mayor and Council of Hagers-

town, or any ordinance thereof, for any of the

corporate uses thereof, of any mechanical tools or

implements, whether worked by steam or other

motive power, machinery, manufacturing apparatus,

Provide by
general ordi-

and engines, owned by any individual, firm or cor-

nance.

poration, and property subject to valuation and

taxation, who shall hereafter locate in said city, and

actually employ and use said tools, implements,

machinery, apparatus and engines in the business of

manufacturing in said city, for a term of five years

from the date of the location of said individual, firm

or corporation in said city.