584 LAWS OF MARYLAND. [CH. 548

(29) SURVEYOR.

To prescribe the duties and compensation of the City Sur-
veyor; provided, however, that if at any time the election of
such officer shall no longer be required by the Constitution of
Maryland, said office may be abolished by ordinance.

(30) TAXES.

To assess for tax purposes, levy annually and collect taxes
upon every description of property found within the corporate
limits of the City which the City is authorized by law to levy
tax upon for the purpose of defraying the expenses of the muni-
cipal government, whether the owners thereof reside within or
without the limits of the city; to create such department,
bureau or other agency as it may deem appropriate to make all
such assessments, and to confer upon the Appeal Tax Court, or
other similar body, appellate jurisdiction from and over such
assessing agency to the same extent that the State Tax Com-
mission now has over the Appeal Tax Court, reserving, how-
ever, to the State Tax Commission appellate jurisdiction over
the Appeal Tax Court, or other similar body, as now or here-
after provided by law; to have power to provide by ordinance
or otherwise for the prompt collection of taxes due the City,
and to have power to sell real estate, as well as personal prop-
erty, for the payment of taxes; provided, that no authority is
given by this Sub-section (30) to impose taxes on any property
which is now or may hereafter be exempted from taxation by
any general or special Act of the General Assembly of Mary-
land, nor upon any property which may be stored or deposited
in the City for temporary purposes.

To provide by general ordinance, whenever it shall seem ex-
pedient for the encouragement of the growth and development
of manufacturing industry in the said City, for the exemption,
from any or all taxes levied by authority of the said Mayor and
City Council of Baltimore, of any or all tools (including
mechanical tools), implements, whether worked by hand, steam
or other motive power, machinery, manufacturing apparatus or
engines used in manufacturing, whether temporarily idle or
not, raw materials on hand and manufactured products in the
hands of the manufacturer, and any or all other personal
property actually employed or used in the business of manu-
facturing in the said City. Any such exemption from taxes
shall apply to all persons, firms and corporations engaged in
the branches of manufacturing industry proposed to be bene-
fited by any ordinance passed under the provisions of this sub-
paragraph. Laundry machinery, when employed or used in
the business of laundering, shall be classed as used in the busi-
ness of manufacturing within the purposes of this sub-para-
graph.