1016 LAWS OF MARYLAND [CH. 321

CHAPTER 321
(Senate Bill 337)

AN ACT to repeal and re-enact, with amendments, Sub-
sections 7 (23) and 7 (24) of Article 81 of the Anno-
tated Code of Maryland (1947 Supplement), title "Rev-
enue and Taxes, " sub-title "Ordinary Taxes. What Shall
Be Taxed and Where"; and to repeal and re-enact, with
amendments, Section 12 of said Article, sub-title "Meth-
od of Assessment, " providing that in ANNE ARUNDEL
COUNTY, Frederick County and Frederick City man-
ufacturers' machinery and Manufacturers' inventories
shall be partially exempt from taxation and establish-
ing a basis for the assessment of stock in business in
Frederick County. ANNE ARUNDEL COUNTY, FRED-
ERICK COUNTY AND FREDERICK CITY.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Sub-sections 7 (23) and 7 (24) of Article 81 of the
Annotated Code of Maryland (1947 Supplement), title
"Revenue and Taxes, " sub-title "Ordinary Taxes. What
Shall Be Taxed and Where, " and Section 12 of said Ar-
ticle, sub-title "Method of Assessment, " be and they are
hereby repealed and re-enacted, with amendments, to read
as follows:

7.

(23) 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, in any
county or city, as herein defined, (including the City of
Baltimore) whether exempted by the county in which
said city is located or not, in which by law, resolution or
ordinance the same are or may be exempt from county or
city taxation; and the County Commissioners of any coun-
ty and any city, as herein defined, including the Mayor
and City Council of Baltimore, are hereby authorized to
pass such resolution or ordinance. Exemption by either a
county or a city in said county shall not preclude the other
taxing jurisdiction from imposing taxes on the property

——————

EXPLANATION: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.