900 LAWS OF MARYLAND.

from taxation of the tools, machinery, manufacturing imple-
ments and engines of corporations, firms and individuals act-
ually engaged in manufacturing, provided that such exemp-
tion shall be granted only when requested by the County
Commissioners of any County or by the Mayor and City
Council of Baltimore, by amending Sections 4, 162 and 164
of Article 81 of the Code of Public General Laws of Mary-
land as codified in the Annotated Code of 1912.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Sections 4, 162 and 164 of Article 81 of the Code
of Public General Laws of Maryland as codified in the Anno-
tated Code of 1912, be amended by repealing the same and re-
enacting the same, with amendments so as to read as follows:

SEC. 4. The provisions of this sub-title shall not apply to
any bonds or stocks or evidences of indebtedness issued by the
United States belonging to residents of this State, nor to any
property in this State belonging to the United States or to this
State, or to any County of this State, or incorporated city
or town in this State, nor to the real and personal property
owned and acquired by the fire insurance salvage corps of Balti-
more in pursuance of the Act of 1888, Chapter 72, Section 2,
nor to any judgment rendered by any court of record or justice
of the peace, nor to houses or buildings, used exclusively for
public worship, nor to the furniture contained therein, nor to
the parsonage connected therewith, nor to the grounds appur-
tenant to such houses, nor to buildings so exclusively used for
public worship or as parsonages which are necessary for the re-
spective uses thereof, nor shall the provisions of this sub-title
apply to graveyards, cemeteries or cemetery company which do
not accumulate profits for any purpose except for the main-
tenance or improvement of such cemeteries or graveyards as
cemeteries or graveyards, nor to burying grounds set part for
the use of any family or belonging to any church or congrega-
tion, nor to crops or produce of any land in the hands of the
producer or his agent, nor to provisions and feed kept for the
use and consumption of the family of the person to whom such
provisions and feed shall belong, nor to the working tools of
mechanics or artisans, moved or worked exclusively by hand,
nor to the first three hundred dollars in value of the farm-
ing implements of any farmer, nor to wearing apparel of any
description except diamonds and other costly jewelry not habit-
ually Avorn on the person, nor to fish while in the possession of
fishermen employed in catching, salting and packing the same,