950 LAWS OF MARYLAND. [CH. 545

Code of Maryland (1939 Edition), title "Revenue and
Taxes", sub-title "Method of Assessment", be and it is
hereby repealed and re-enacted with amendments to read
as follows:

12. The stock in business of every person, firm or
corporation engaged in any manufacturing or commercial
business in this State shall be valued and assessed at its
fair average value during the twelve months preceding
the date of finality, or the portion of such period during
which such stock in business was held, but in the compu-
tation of the fair average value of the stock in business
of registered motor vehicle dealers, the value of used motor
vehicles, titled in Maryland and taken in trade by such
dealers as partial payments on the purchase of other
motor vehicles, shall be excluded.

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

Approved May 29, 1941.

CHAPTER 545.
(Senate Bill 436)

AN ACT to add a new section to Article 89B of the Anno-
tated Code of Maryland (1939 Edition), title "State
Roads", said new section to be known as Section 8A and
to follow immediately after Section 8 of said Article,
relating to snow removal on the highways of Garrett
County.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That a new section be and it is hereby added
to Article 89B of the Annotated Code of Maryland (1939
Edition), title "State Roads", said new section to be
known as Section 8A, to follow immediately after Section
8 of said Article, and to read as follows:

8A. In removing snow from the highways in Garrett
County, the employees of the State Roads Commission
shall use due care to avoid completely blocking entrances to
private homes and businesses adjacent to the highway.
If, due to unusual circumstances, any such entrance is so
blocked, the Commission shall reopen it within a reason-
able time. In no case shall the snow removed from the