1426 LAWS OF MARYLAND. [CH. 810

to the delinquent, his heirs or to the County Commissioners as
hereinbefore provided, and the said sheriff's bond shall be
liable for all such tax bills placed in his bands by the treas-
urer, to the same extent and in the same manner that it is
liable under execution issued to him.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1941.

Approved May 2, 1941.

CHAPTER 810.
(House Bin 794)

AN ACT to repeal and re-enact, with amendments, Sections
383 and 685 of Article 22 of the Code of Public Local Laws
of Maryland (1930 Edition), title "Washington County",
sub-title "Manufacturing Plants", as said Sections were
enacted by the Laws of Maryland of 1935, chapter 428, re-
lating to the granting of certain tax exemptions in Wash-
ington County.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Sections 383 and 685 of Article 22 of the Code of
Public Local Laws of Maryland (1930 Edition), title "Wash-
ington County", sub-title "Manufacturing Plants", as said
Sections were enacted by the Laws of Maryland of 1935, Chap-
ter 428, be and they are hereby repealed and re-enacted with
amendments, to read as follows:

MANUFACTURING PLANTS

383. The Mayor and Council of Hagerstown is hereby au-
thorized and empowered to exempt from municipal taxation
for a period of years not exceeding five from the date
of the passage of this Act, such factories, manufacturing in-
dustries, establishments, plants and the like, and the land,
machinery and tools therewith used, stock in trade and prod-
ucts thereof as may be located in said Hagerstown;
the said Mayor and Council to determine what fac-
tories, manufacturing industries, establishments, plants and
the like are within the meaning and purpose of this Act; pro-
vided, however, that such exemption from municipal taxation
shall only be granted when ten or more wage earners are
regularly employed by the person, persons, or corporation ap-
plying to the said Mayor and Council for the benefit hereof;
and further provided that no such tax exemption shall be
granted except to new industries, or to established industries