146 LAWS OF MARYLAND. [CH. 82

vided further that all personal property, of every description,
owned by any person, firm or corporation, and used entirely
or chiefly in connection with manufacturing, in the territory
annexed by this Act to Baltimore City, including mechanical
tools, or implements, whether worked by hand or steam or
other motive power, machinery, manufacturing apparatus or
engines, raw material on hand, manufactured products in the
hands of the manufacturer, bills receivable and business cred-
its of every kind, due to the manufacturer, for goods manu-
factured in Baltimore City shall be exempt from taxation for
all ordinary municipal purposes.

To enable the Appeal Tax Court of Baltimore City to make
up an assessment roll of the persons and property subject to
taxation in the territory annexed by this Act to Baltimore City
in accordance with the provisions of this section, the County
Commissioners of Baltimore County are hereby directed to
furnish to the Appeal Tax Court of Baltimore City promptly
after this Act takes effect and not later than December 31, 1918.
a list or roll, duly certified by them to be correct, of all assess-
ments upon persons resident in, and property situate in, the
territory annexed by this Act from Baltimore County to Bal-
timore City, existing at the time of making said list or roll.
Said list or roll shall be made up in a suitable book or books
to be furnished by the Mayor and City Council of Baltimore
to the said County Commissioners of Baltimore County. And
the Mayor and City Council of Baltimore shall pay to the said
County Commissioners of Baltimore County the reasonable
expense of transcribing said list or roll of assessments, not
exceeding the amount chargeable by law for furnishing tran-
scripts from the Land Records.

And the County Commissioners of Anne of Arundel County
are hereby directed to furnish to the Appeal Tax Court of Bal-
timore City, promptly after this Act goes into effect and
not later than December 31, 1918, a list or roll, duly cer-
tified by them to be correct, of all assessments upon persons
residents in, and property situate in, the territory annexed
by this Act from Anne Arundel County to Baltimore City,
existing at the time of making said list or roll. Said list or
roll shall be made up in a suitable book or books to be fur-
nished by the Mayor and City Council of Baltimore to the said
County Commissioners of Anne Arundel County. And the
Mayor and City Council of Baltimore shall pay to the said
County Commissioners of Anne Arundel County the reason-