822 LAWS OF MARYLAND. [CH. 446

of manufacturers and manufacturing industries in said town,
to provide by ordinance for the exemption from taxation for
municipal purposes for any period of time in their discretion
deemed advisable, riot to exceed the term of ten years, lands
and buildings thereon in said town used by such manufac-
turers in the usual conduct of and for the usual purposes of
their manufacturing business and any mechanical tools or
implements whether worked by hand or steam, or other motive
power, machinery, manufacturing apparatus or engines,
owned by any individual, firm or corporation in said town
and properly subject to valuation and taxation therein, which
said tools, implements, machinery, apparatus or engines shall
be actually employed and used in the business of manufac-
turing in said town. Provided, however, that any ordinance
resolution or contract which exempts any property except
such as a manufacturing plant, or for a period longer than
ten years, shall be absolutely null and void in all respects
whatever.

275. For every male and female dog which may be kept
or harbored within the corporate limits of Pocomoke City
a yearly tax of one dollar shall be paid; and on and after
the passage of this Act no dog, male or female, shall be kept
or harbored within said town unless a permit or license shall
be applied for and obtained authorizing the keeping or har-
boring thereof; the year for which permits or licenses are to
be issued shall be reckoned from the first day of May, in-
clusive, in one year to the first day of May, exclusive, in the
next year. The owner of a dog kept or harbored in said
town, and when a different person, the tenant or controlling
occupant of a premises where the dog is kept or harbored,
shall be equally bound to take out such permit or license, and
where a married woman is the tenant or controlling occupant
of said premises and her husband resides therein with her,
the husband and wife shall both be bound. No permits or
licenses shall in. any case be issued unless the above men-
tioned tax of one dollar per dog is duly paid on issuing the
same, provided that a kennel license may be issued for five
dollars ($5. 00) per year to persons keeping or harboring
within the corporate limits not in excess of seven dogs and
a kennel license may be issued for ten dollars ($10. 00) per
year to persons keeping or harboring within the corporate
limits in excess of seven dogs. All permits or licenses shall
be authenticated by the signature of the town clerk, and the