322 LAWS OF MARYLAND. CH. 235

applicable to such portions of Wicomico County as shall under
the provisions of this Act be annexed to and made part of the
City of Salisbury.

(c) All persons resident and property of every kind and char-
acter, including farm lands, situate within the territory which
by this Act is included within the limits of the City of Salis-
bury, are hereby made subject to taxation for local city pur-
poses at the full city rate as fixed by said Mayor and Council
of Salisbury. Any property real, personal or mixed, which
was subject to exemption under Section 259 of Article 23 of
the Code of Public Local Laws of Maryland (1930 Edition) as
enacted by Chapter 43 of the Acts of 1929 of the General As-
sembly of Maryland, shall become subject to taxation in ac-
cordance with this Act at said full city rate from and after
January 1st, 1942, together with any property annexed by
this change of the boundaries herein set forth; provided, how-
ever, that the Mayor and Council shall have full discretion to
exempt from taxation any farm land or farm building, ex-
clusive of a dwelling house, within the City of Salisbury pro-
vided that such land is used exclusively for agricultural pur-
poses and not merely for gardening as an incident to a place
of residence, and is owned and used by a bona fide farmer in
the pursuit of his livelihood. "

(d) The provisions of the Charter of the City of Salisbury
and of Article 81 of the Annotated Code of the Public General
Laws of Maryland (Edition of 1939) with regard to assess-
ment of property for taxation are hereby made applicable to
the real and personal property of all residents of said territory
hereby declared to be the limits of the City of Salisbury. The
rate of local taxation provided by this Act for the territory
included within the limits of the City of Salisbury shall apply
to all real and leasehold property situate in said territory,
to all personal property located in said territory the situs
of which, for purposes of taxation, is determined by the place
of physical location; to all personal property, including shares
of the capital stock of corporations belonging to residents of
said territory, the situs of which, for purposes of taxation, is
determined by the place of residence of the owner, and to the
proportion of the personal property of ordinary business cor-
porations apportioned under Article 81 of The Annotated Code
of Public General Laws of Maryland, Edition of 1939, to the
capital stock of such corporations owned by residents of said
territory.

(e) All roads, streets, avenues or alleys lying1 in any of the
territory included within the limits of the City of Salisbury
by this Act which shall have been heretofore dedicated and
accepted or legally condemned as roads or streets under the
provisions of any Act of the General Assembly of Maryland