480

LAWS OF MARYLAND.

Commissioners of said county are hereby authorized and;
directed to abate all taxes for a period of ten years, beginning
fiom the day that said manufacturing establishment is first
opened for manufacturing purposes, which may hereafter be
levied for county or school purposes by authority of said
County Commissioners, upon any mechanical tools or imple-
ments, whether worked by hand or steam or other motive
power, or upon machinery, manufacturing apparatus or engines
owned by such industrial firm or corporation, and actually
employed and used in the business of manufacturing in said
county, and which would be properly subject to valuation and
taxation therein; such abatement of taxes for said period of
ten years, shall be extended to all persons, firms or corpora-
tions engaged in the branch or branches of manufacturing
industry proposed to be benefited by the provisions of this sec-
tion; and provided further, that application for such abate-
ment for said period of ten years, as aforesaid, shall be made
and verified to the satisfaction of said County Commissioners
by the affidavit of the party applying for the same, or other
satisfactory evidence, before the annual revision and correction
of the tax list in such year and not afterwards; and said
County Commissioners shall keep a record of all such abate-
ments made by them, as aforesaid, and shail, in each year,
publish in some one of the newspapers published in said
county, a full list of such abatements allowed in said year;
provided, that nothing in this act shall be construed to permit
the abatement of State taxes.

Not to apply
to real
estate.

SEC. 2. Nothing contained in the preceding section shall be
construed to authorize any abatement of taxes levied upon
property which is properly assessable and taxable as real estate,
nor shall be construed to authorize any abatement of taxes
levied upon property which is properly assessable and taxable
as real estate or leasehold property, nor shall be construed to
abate any taxes, as provided tor in said section, for a longer
period than ten years.

Effective.

SEC. 3. And ne it enacted, That this act shall take effect
from the date of its passage.

Approved April 6th, 1894.