THEODORE R. McKELDIN, GOVERNOR                  1093

SEC. 2. And be it further enacted, That this Act shall take effect
June 1, 1955.

Approved April 25, 1955.

CHAPTER 658
(House Bill 441)

AN ACT to repeal and re-enact, with amendments, Sections 8 (23)
and 8 (24) of Article 81 of the Annotated Code of Maryland (1951
Edition), title "Revenue and Taxes", sub-title "What Shall Be
Taxed and Where", amending the provisions of the law relating
to the tax exemption provided in Frederick County for certain
tools, implements, machinery, manufacturing apparatus or engines
and also for certain raw materials and manufactured products.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Sections 8 (23) and 8 (24) of Article 81 of the Annotated Code
of Maryland (1951 Edition), title "Revenue and Taxes", sub-title
"What Shall Be Taxed and Where", be and they are hereby repealed
and re-enacted, with amendments, to read as follows:

8.

(23) Tools (including mechanical tools), implements, whether
worked by hand, steam or other motive power, machinery, manufac-
turing apparatus or engines used in manufacturing, whether tempo-
rarily 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 county 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 so
exempted by the one jurisdiction. If any county shall exempt the
property hereunder, and a city in said county shall tax such prop-
erty, the county shall furnish or make available to the taxing authori-
ties of said city the assessment on the property so exempted by the
county and taxed by the city. Such a tax exemption as is provided
in this sub-section shall be mandatory in Anne Arundel County [,
Frederick County and in the City of Frederick,] AND IN THE
CITY OF FREDERICK for county and municipal taxation, in the
amount of at least twenty-five per centum (25%) of the total
assessed valuation, and in the amount of forty per centum

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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.