632 LAWS OF MARYLAND. [CH. 226

(22) Any property exempted from taxation by this State
by the Constitution of the United States or by any Act of Con-
gress passed pursuant to and in conformity with the Constitu-
tion of the United States,

(23) Intangible personal property specified in Sub-sec-
tions (3), (4) and (5) of Section 6 of this Article owned by
any domestic ordinary business, corporation which does no part
of its business within this State.

(24) Working tools of mechanics or artisans moved or
worked exclusively by hand.

(25) Tools (including mechanical tools), implements,
whether worked by hand, steam or other motive power, ma-
chinery, manufacturing apparatus or engines used in manu-
facturing, whether temporarily idle or not, in any county
(including the City of Baltimore) in which "by law, resolu-
tion or ordinance the same are or may be exempt from county
or city taxation; and the County Commissioners of any county
and the Mayor and City Council of Baltimore are hereby
authorized to pass such resolution or ordinance.

(26) Raw materials on hand and manufactured products
in the hands of the manufacturer in any city and/or county
in which by law, resolution or ordinance the same are or may
be exempt from county and/or city taxation; provided that
nothing in this sub-section shall exempt any such property from
State taxation or from assessment therefor.

(27) Property, real or personal, owned by the Veterans of
Foreign Wars of the United States, incorporated by special
Act of Congress, The American Legion, incorporated by Act
of Congress, or the Disabled American Veterans of the World
War, incorporated in 1921 under the laws of Ohio, or any
department, State or local unit, chapter, branch or post,
whether incorporated or unincorporated, of any of said organi-
zations; provided such property is used exclusively for houses,
clubs, asylums, hospitals and burial grounds, or the mainten-
ance thereof, of any of said organizations.

(28) Vessels of over five hundred (500) dead weight tons
registered at any port in this State owned by American citizens
or partnerships or by any domestic corporation regularly en-
gaged in foreign or coastwise commerce between any port in
the State of Maryland and any port or ports beyond the limits