THEODORE R. MCKELDIN, GOVERNOR 1255

Tax Collector", as said section was amended by Chapter 617
of the Acts of 1947, relating to exemptions of county and
municipal taxes on land and buildings, tools and machinery,
raw materials and manufactured products, and other per-
sonal property of new manufacturing, fabricating or as-
sembling industries locating in Allegany County, such
exemption to be for a period of ten (10) years from the year
of location of said new manufacturing, fabricating or as-
sembling industries in Allegany County, being for the pur-
pose of encouragement and inducement of the location,
growth and development of new manufacturing, fabricating
or assembling industries, factories and plants in Allegany
County.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 119A of Article 1 of the Code of Public
Local Laws of Maryland (1930 Edition), title "Allegany
County", sub-title "County Tax Collector", as said section was
repealed and re-enacted by Chapter 617 of the Acts of 1947, be
and it is hereby repealed and re-enacted, with amendments, to
read as follows:

119A. That for the purpose of encouragement and induce-
ment of location, growth and development of new manufactur-
ing, fabricating or assembling industries, factories, and plants
in Allegany County, the following property of new manufactur-
ing, fabricating or assembling industries shall be exempt from
assessment and from all county and municipal taxation:

Land, buildings, 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 manufacturing,
fabricating or assembling in the said County. Any such
exemption from taxes shall apply to all new manufacturing,
fabricating or assembling industries; that is, shall be effective
as to all persons, firms and corporations who shall engage as
a new manufacturing, fabricating or assembling industry in
Allegany County; such exemption to be for a period of ten (10)
years from the year of the location of such factory, industry,
establishment or plant in Allegany County.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1951.

Approved April 13, 1951.