THEODORE R. MCKELDIN, GOVERNOR 1503

have, why he should not re-convey the property. If no
cause is shown as required, the court shall pass a decree
ordering that the property be re-conveyed to the owner
and appointing a trustee to convey same to him in the same
manner and as fully as the purchaser would do. The cost
of such petition and of the proceedings thereunder, in-
cluding reasonable fee to his solicitor in case it is granted,
shall be paid by the purchaser, and shall be ordered done
so by the court. If the purchaser shall fail to pay costs
and charges for the period of thirty days after decree he
may be adjudged guilty of contempt of court, and may be
confined in the county jail until he purges himself there-
from. In all cases of a sale of property for taxes, the City
of Salisbury may buy same at a sum not to exceed the
amount due for the taxes, penalties, and costs and expenses
of sale.

98. Tax Sales Covered by State Law. The provisions
of Sections 93 through 97 of this charter shall be ap-
plicable only to the extent that they do not conflict with
Sections 71A through 90W of Article 81 of the Annotated
Code of Maryland (1947 Supplement) relating to the sale
of tax delinquent property by counties.

99. Industrial Exemptions. To encourage industrial
expansion in the City of Salisbury, the mayor with the
approval of the council is authorized to exempt from taxa-
tion for corporate purposes the buildings and equipment
owned and operated by any manufacturing company or as-
sociation newly established within the corporate limits of
the city. Such exemption shall in no case exceed a maxi-
mum of five (5) years.

100. Public Debt. The City of Salisbury shall have
the power to borrow on the faith and credit of the city
from time to time as may be deemed necessary for the
general welfare of the city and its general corporate pur-
poses. The city may issue and sell bonds for such indebt-
edness in accordance with the provisions of Section 101 of
this charter or with state law.

101. Procedure. Except as otherwise specified under
the provisions of this charter:

(a) All proposed bond issues issued under the provi-
sions of this charter shall (i) be approved by the council
and (ii) be submitted to the qualified voters of the city at a
general or special election and be approved by a majority
of those voting on such question.