872                               LAWS OF MARYLAND                        [CH. 527

CHAPTER 527
(House Bill 726)

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 Edi-
tion), 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 Washington 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," by and they are hereby re-
pealed 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 tempor-
arily 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 property,
the county shall furnish or make available to the taxing authority 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 for county and municipal taxa-
tion, in the amount of at least twenty-five per centum (25%) of the
total assessed valuation and such a tax exemption as is provided in
this sub-section shall be mandatory in Washington County in the
amount of at least twenty-five per centum (25%) of the total assessed
valuation.

(24) Raw materials on hand and manufactured products in the
hands of the manufacturer in any city and/or county in which by law,
resolution or ordinance the same are or may be exempt from county
and/or city taxation; provided that nothing in this sub-section shall
exempt any such property from State taxation or from assessment
therefor. Such a tax exemption as is provided in this sub-section
shall be mandatory in Anne Arundel County, Frederick County and

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.