ALBERT C. RITCHIE, GOVERNOR. 491

Except as hereinafter otherwise provided all the provisions
of the Constitution of Maryland and of the Charter of the City
of Salisbury and other local laws applicable to the City of
Salisbury, and all the existing Ordinances of the City of Salis-
bury, are hereby extended and made applicable to such por-
tions of Wicomico County as shall under the provisions of
'his Act be annexed to and made part of the City of Salisbury.

All persons resident and property situate within the terri-
tory which by this Act is annexed to the City of Salisbury,
except such property as is hereinafter expressly exempted, shall
become subject to taxation for local city purposes beginning
with the city levy to be made in the fall of 1928 for the year
1928.

The territory annexed to the City of Salisbury by this Act is
hereby declared to be a taxing district, and for the years 1928
to 1932, inclusive, the Mayor and Council of Salisbury in fix-
ing the tax rate, shall fix a rate of taxation in said district in
each of said years at a sum equal to fifty per cent. (50%) of
the full city rate as fixed by said Mayor and Council of Salis-
bury upon property situate within the limits of the City of
Salisbury as they existed prior to the passage of this Act; and
thereafter, to wit: Beginning with the year 1933, the rate of
taxation in said taxing district shall be the full city rate as
fixed by said Mayor and Council of Salisbury, subject at all
times to the exemption hereinafter provided for with respect
to farm lands.

No farm lands, comprising five (5) acres or more, located

within the territory which B this Act is annexed to the City

of Salisbury, shall be assessed for taxation or be in any manner
subject to taxation for local city purposes so long as said farm
lands are used exclusively for agricultural purposes and are
actually under cultivation, it being the intention of this pro-
vision to exempt only farm lands actually being used exclu-
sively as such and not being merely cultivated as a garden
incident to a place of residence, provided, however, that this
exemption shall not apply to any dwelling house located on
such farm lands, but shall apply to all other buildings and all
personal property located on said farm lands. Whenever such
farm lands shall cease to be used exclusively for agricultural
purposes as aforesaid or shall be sub-divided or platted for the
purpose of sub-division, the same shall immediately become
and thereafter remain subject to taxation to the same extent
as all other property in said annexed territory and in accord-
ance with the provisions of this Act.