100 LAWS OF MARYLAND. [CH. 43

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 1934, inclusive, the Mayor and Council of Salisbury
in fixing the tax rate, shall fix a rate of taxation in said dis-
trict 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 Salisbury 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 1935,
the rate of taxation in said taxing district shall be the full
city rate as fixed by said Mayor and Council of Salisbury, sub-
ject at all times to the exemption hereinafter provided for with
respect to farm lands.

No farm lands, comprising (5) acres or more, located within
the territory which by this Act is annexed to the City of Salis-
bury, 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 provision to
exempt only farm lands actually being used exclusively 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 afore-
said 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 prop-
erty in said annexed territory and in accordance with the
provisions of this Act.

Subject at all times to the aforesaid exemption with respect
to farm lands comprising five (5) acres or more, the provisions
of the Charter of the City of Salisbury with regard to assess-
ment of property for taxation shall apply to the real and per-
sonal property of residents of said territory to the same extent
as they apply to the real and personal property situate in and
to the personal property of persons resident in the limits of the
City of Salisbury as they existed prior to the passage of this
Act. The rate of local taxation provided by this Act for the
territory annexed by this Act to the City of Salisbury shall,
subject only to the aforesaid exemption of farm lands, apply
to all real and leasehold property situate in said territory, to