42 LAWS OF MARYLAND. [CH. 17

subject to taxation for the purpose above set forth; and
provided, further, that no authority is given by this section
to impose taxes Ill any property which is now or may here-
after be exempt from taxations by any general or special Act
of tfie General Assembly of Maryland, nor upon any property
which may be stored in the town for temporary purposes.
They may provide by general ordinance, whenever it shall
seem expedient, for the encouragement of the growth and de-
velopment of manufactures, manufacturing industries in said
town, for the abatement of any or all taxes levied by authority
of the said Mayor and Council of Easton, or by ordinance
thereof, for any of the corporate uses thereof, upon any me-
chanical tools or implements, whether worked by hand, steam
or other motive power, machinery, manufacturing apparatus
or engines owned by individuals, firms or corporations in said
town, and properly subject to valuation and taxation herein,
which said tools, machinery, implements, "apparatus or en-
gines shall be actually employed and used in the business of
manufacturing in said town, and it shall be the duty of the
Council to make such abatements of taxes levied as aforesaid
as may be authorized and directed by ordinance as aforesaid;
provided, that such abatement shall be extended to all per-
sons, firms or corporations engaged in the branches of manu-
facturing proposed to be benefited by an ordinance passed
under the provisions of this paragraph; provided, further,
that application for such abatement shall be made or verified
to" the satisfaction of the Council by the oath of the party
applying for the same, or other satisfactory evidence before
the annual revision and correction of the tax list in each
year, which the Council is by law required to make, and not
afterwards; and provided further, that any such abatement
and exemption shall be limited to a period of five years from
the passage of the ordinance granting the same; the Council
shall further keep a record of all abatements made by it, as
aforesaid; they may provide by ordinance or otherwise for
the prompt collection of taxes due the town: and have power
to sell real estate, as well as personal property, for the pay-
ment of taxes.

SEC. 2. Be it enacted, That all Acts and parts of Acts in-
consistent with the intent and purposes of this Act be and the
same are hereby repealed in so far as they or either of them
are inconsistent herewith.