THEODORE R. McKELDIN, GOVERNOR                   805

CALVERT COUNTY for land which is planned or projected for
sub-division use.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 17 of Article 81 of the Annotated Code of Maryland
(1951 Edition), title "Revenue and Taxes", sub-title "Method of
Assessment", be and it is hereby repealed and re-enacted, with
amendments, to read as follows:

17. In valuing and assessing real estate, the land itself and the
buildings or other improvements thereon shall be valued and
assessed separately; and buildings or improvements not substan-
tially completed on the date of finality shall not be assessed at all.
In case of the separate ownership of the surface of land and of
minerals or mineral rights therein, the assessing authority may, in
its discretion, make separate assessments of the value of the surface
and of such minerals or mineral rights. In Charles County, AND IN
CALVERT COUNTY land which is planned or projected for sub-
division use shall not be assessed as sub-divided units until actually
conveyed as such.

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

Approved April 18, 1955.

CHAPTER 469
(Senate Bill 601)

AN ACT to add Section 111 (f) AND SECTION 111 (G) to Article
52 of the Annotated Code of Maryland (1951 Edition and 1954
Supplement), title "Justices of the Peace", sub-title "Trial Magis-
trates System", to follow immediately after Section 111 (e) there-
of, providing for an additional substitute magistrate in Wicomico
County and specifying the amount of his annual salaryr AND
RELATING TO THE SALARY OF THE SUBSTITUTE MAGIS-
TRATE IN FREDERICK COUNTY.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 111 (f) AND SECTION 111 (G) be and it is THEY
ARE hereby added to Article 52 of the Annotated Code of Maryland
(1951 Edition and 1954 Supplement), title "Justices of the Peace",
sub-title "Trial Magistrates System", to follow immediately after
Section 111 (e) thereof, and to read as follows:

111 (f). In Wicomico County in addition to the substitute trial
magistrate provided for hereinabove, there shall be one additional
substitute trial magistrate. He shall receive a salary of Three Hun-
dred Dollars ($800.00) per annum and shall be subject to all the
other laws relating to substitute trial magistrates.

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.