ELIHU E JACKSON, ESQUIRE, GOVERNOR.

ing in said county, to abate all taxes for any
year which may hereafter be levied for county
or school purposes by authority of said county
commissioners upon any mechanical tools or
implements, whether worked by hand or steam
or other motive power, or upon the machinery,
manufacturing apparatus or engines owned by
such industrial firm or corporation, and actually
employed and used in the business of manufac-
turing in said county, and which would be prop-
erly subject to valuation and taxation therein ;
provided such abatement of taxes in any year
shall be extended to all persons, firms or corpo-
ration engaged in the branch or branches of
manufacturing industry proposed to be bene-

605

fitted by the provisions of this act. This act
shall only apply to such manufacturing appa-
ratus, plant or engines established and used in
manufacturing after the passage of this act ;
and provided, further, that application for such
abatement in any year as aforesaid shall be
made and verified to the satisfaction of said
county commissioners by the oath of the party
applying for the same, or other satisfactory evi-
dence, before the annual revision and correction

Proviso.

of the lists in such year, and not afterwards ;
and said county commissioners shall keep a
record of all such abatements made by them as
aforesaid, and shall in each year publish in some
one of the newspapers published in said county
a full list of such abatements allowed for such
year.
SEC..... Nothing contained in the preceding

Keep record
and publish.

section shall be construed to authorize any abate-
ment of taxes levied upon property which is
properly assessable and taxable as real estate ;
nor shall be construed to authorize any abate-
ment of taxes as provided for in the said sections
for a longer period than one year, for which such
application is so made.

Construed.

SEC. 2. Be it enacted, That this act shall take
effect from the date of its passage.

Approved April 5, 1888. .

Effective.