HERBERT R. O'CONOR, GOVERNOR. 1427

making bona fide substantial improvements or undertaking
new construction work; and further provided that any and
all such tax exemptions shall be matters of public knowl-
edge and wherever any exemption is granted a notice stating
all the details thereof shall be posted at the most conspicuous
place for such notices, both in the court house and the City
Hall of Hagerstown.

MANUFACTURING PLANTS.

685. For the purpose of encouraging the location in and
the growth and development of factories, manufacturing in-
dustries, establishments, plants and the like in Hagerstown
and elsewhere in Washington County, the County Commis-
sioners of said County are hereby authorized and empowered
to exempt from County Taxation for a period of years not
exceeding five from the date of the passage of this Act,
such factories, manufacturing industries, establishments,
plants and the like, and the land, machinery and tools there-
with used, stock in trade and products thereof as may be
located in said Hagerstown or elsewhere in said county;
said County Commissioners 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 county 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 County Commissioners for the benefit hereof;
and further provided that no such tax exemption shall be
granted except to new industries, or to established industries
making bona fide substantial improvements or undertaking
new construction work; and further provided that any and all
such tax exemptions shall be matters of public knowledge and
whenever any exemption is granted a notice stating all the
details thereof shall be posted at the most conspicuous place
for such notice, both in the court house and the City Hall
of Hagerstown.

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

Approved May 6, 1941.

CHAPTER 811.

(House Bill 795)

AN ACT to repeal and re-enact, with amendments, Section 3
of Article 33 of the Annotated Code of Maryland (1939 Edi-