THEODORE R. McKELDIN, GOVERNOR                     827

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 120B be and it is hereby added to Article 12 of the Code
of Public Local Laws of Maryland (1930 Edition), title "Garrett
County", sub-title "County Treasurer", said new section to follow
immediately after Section 120A of said Article and sub-title, as
enacted by Chapter 194 of the Acts of 1953, and to read as follows:

120B. (a) In order to encourage and induce the location of new
industries and the expansion, growth and development of established
manufacturing, fabricating, assembling, processing and distributing
industries, factories and plants in Garrett County, the Board of
County Commissioners of Garrett County and the Mayor and City
Council by whatever name known, of every municipal corporation in
Garrett County, is authorized and directed to exempt from taxation
for a period of ten (10) years from the date of its completion, the
plant, raw materials used for manufacturing, equipment and real
estate of any new business or industry, or any expansion unit, ex-
tension and addition to such established industries, factories and
plants, wholly located within Garrett County and completed after
June 1,1955, provided the assessable value of the plant, raw materials
used for manufacturing, equipment and real estate of such new
industries, or extensions or additions to established industries, shall
be greater than Ten Thousand Dollars ($10,000.00) in each instance,
and provided that such business or industry shall give employment
to an additional twenty (20) or more persons.

(b)   The exemptions granted herein shall be limited to land, build-
ings, tools, including mechanical tools, implements, machinery, motors
or engines used in 'manufacturing, raw materials used for manufac-
turing, and other personal property necessary for the maintenance
and operation of the businesses or industries.

(c)   Provided, however, that there shall be no such tax exemption
for mere replacements of deteriorated or obsolete tools, machinery,
equipment and buildings. Tools, machinery, equipment and buildings
constructed or acquired for the purpose of increasing production, or
improving the competitive position of industries, factories or plants
shall be eligible for a tax exemption, but only to the extent of the
increased assessable value resulting from such improvement, ex-
pansion or addition.

(d)   All property exempted herein shall be listed separately and
filed with the Supervisor of Assessments of Garrett County, annually.
The Supervisor's reports shall show amounts of the exempted prop-
erty of each separate business or industry. The aggregate assessable
value of all plants, expansions, extensions or additions completed
within each calendar year shall be determined by the County Assessor
and reported to The County Commissioners of Garrett County annual-
ly. The exemption granted herein shall not apply to the drilling of
oil or gas wells OR COAL MINING, and shall extend only to county
or municipal taxes due by such businesses or industries, on and after
January 1, 1956.

SEC. 2. And be it further enacted, That if any word, clause or
provision of this Act is held by a court of competent jurisdiction to
be invalid or unconstitutional, such invalidity or unconstitutionally
shall affect only the word, clause or other provision held to be invalid
or unconstitutional and shall not apply to other parts of this Act or