1158 LAWS OF MARYLAND. [CH. 561

CHAPTER 561.

AN ACT to repeal Sub-paragraph (C) Sub-title "Abatements
to Encourage Manufactures" of paragraph (28) title
"Taxes" of the New Charter of Baltimore City, Revised
Edition 1915, and to re-enact the same so as to include
laundries as manufacturing industries.

SECTION 1. Be it enacted by ike General Assembly of Mary-
land, That sub-paragraph (C) sub-title "Abatements to En-
courage Manufactures" of paragraph (28) title "Taxes" of
the New Charter of Baltimore City, Revised Edition 1915, be,
and it is hereby repealed and re-enacted, with amendments, so
as to read as follows:

(e) Abatements to Encourage Manufactures.

To provide by general ordinance, whenever it shall seem ex-
pedient for the encouragement of the growth and development
of manufactures and manufacturing industry in the said city,
for the abatement of any or all taxes levied by authority of the
said Mayor and City Council of Baltimore, or by ordinance
thereof, for any of the corporate uses thereof, upon any or all
personal property of every description owned by any
individual, firm or corporation in said city, and property sub-
ject to valuation and taxation therein, including mechanical
tools or implements, whether worked by hand or steam or other
motive power, machinery, manufacturing apparatus or engines,
raw materials on hand, stock in trade, bills receivable, and busi-
ness credits of every kind, which said personal property shall
be actually employed or used in the business of manufacturing
in said city j provided that such abatement shall be extended to
all persons, firms and corporations engaged in the branches of
manufacturing industry proposed to be benefited by any ordi-
nance passed under the provisions of this paragraph of this sec-
tion. Any taxes so abated shall be deducted from the taxes
payable upon the capital stock, taxable in said city, of manufac-
turing corporations, ^ incorporated under the laws of the State of
Maryland and located in said city; but nothing herein contained
shall affect in any way the taxes that are now or may hereafter
be payable by law to the State of Maryland or any of the coun-
ties or municipalities of the State on the capital stock of manu-
facturing corporations, incorporated under the laws of this
State and located in Baltimore City. It shall be the duty of
the Appeal Tax Court to make such abatement of taxes, levied
as aforesaid, as may be authorized and directed by ordinance,