WILLIAM GRASON, ESQUIRE, GOVERNOR.

1841.

strued to authorise the assessment of, or levy of any tax
upon property belonging to the United States, to this
State, or to any county or city in this State, or to any in-
corporated literary or charitable institution, county schools,
houses for public worship, burying grounds, the crop and
produce of lands in the hands of the producer, or his, her
or their agent, provisions for the use and consumption of
the person to whom the same shall belong, and his or her
family, plantation utensils, the working tools of mechanics
and manufacturers,. moved or worked by hand, and the
produce of their respective occupations, whilst in their
possession, or the possession of their agents, wearing ap-
parel, fish at the time fishermen may be employed in catch-
ing, salting and packing the same, or while they remain in
their possession, or thai of their agents unsold, household
manufactures, judgments, bonds, mortgages, promissory
notes or other securities belonging to any bank or other
incorporated institution, the capital stock whereof is made
subject to taxation by the provisions of this act; nor to any
goods, wares, merchandizes or other property belonging to
persons not residents of this State, in the hands of factors
in this State, for sale.

CHAP. 23.

Property ex-
empt from as-
sessment.

SEC. 2. And be it enacted, That to facilitate and expe-
dite the assessments, Baltimore city shall be divided into
six assessment districts, whereof wards numbered on the
first of January last, one and two, shall constitute the
first district; wards as numbered on the first of Janu-
ary last, three and four, shall constitute the second district;
wards as numbered on the first of January last, five and
six, shall constitute the third district; wards as numbered
on the first of January last, seven and eight, shall con-
stitute the fourth district; wards as numbered on the first
of January last, nine and ten, shall constitute the fifth dis-
trict; and wards as numbered on the first of January last,
eleven and twelve, shall constitute the sixth district; that
Baltimore county shall be divided into two assessment
districts, whereof election districts numbered one, two,
three, four, five and six, shall constitute the first district;
and election districts numbered seven, eight, nine, ten,
eleven and twelve, shall constitute the second district; (hat
Carroll county shall be divided into three assessment dis-
tricts, whereof election districts numbered one, two and
three, shall constitute the first district; and election dis-
tricts numbered four, six and eight, shall constitute the se-
cond district; and five, seven and nine, shall constitute the
third district: that Frederick county shall be divided into

Assessment dis-
tricts designa-
ted.