1782                            LAWS OF MARYLAND                      [CH. 825

EXTENT THAT THE STATE TAX COMMISSION NOW HAS
OVER THE BOARD OF MUNICIPAL AND ZONING APPEALS,
RESERVING, HOWEVER, TO THE STATE TAX COMMIS-
SION APPELLATE JURISDICTION OVER THE BOARD OF
MUNICIPAL AND ZONING APPEALS, OR OTHER SIMILAR
BODY, AS NOW OR HEREAFTER PROVIDED BY LAW; TO
HAVE POWER TO PROVIDE BY ORDINANCE OR OTHER-
WISE FOR THE PROMPT COLLECTION OF TAXES DUE
THE CITY, AND TO HAVE POWER TO SELL REAL ESTATE,
AS WELL AS PERSONAL PROPERTY, FOR THE PAYMENT
OF TAXES; PROVIDED, THAT NO AUTHORITY IS GIVEN
BY THIS SUBSECTION (33) TO IMPOSE TAXES ON ANY
PROPERTY WHICH IS NOW OR MAY HEREAFTER BE EX-
EMPTED FROM TAXATION BY ANY GENERAL OR SPECIAL
ACT OF THE GENERAL ASSEMBLY OF MARYLAND, NOR
UPON ANY PROPERTY WHICH MAY BE STORED OR DE-
POSITED IN THE CITY FOR TEMPORARY PURPOSES.

(c) TO PROVIDE BY GENERAL ORDINANCE, WHENEVER
IT SHALL SEEM EXPEDIENT FOR THE ENCOURAGEMENT
OF THE GROWTH AND DEVELOPMENT OF MANUFACTUR-
ING INDUSTRY IN THE SAID CITY, FOR THE EXEMPTION,
FROM ANY OR ALL TAXES LEVIED BY AUTHORITY OF THE
SAID MAYOR AND CITY COUNCIL OF BALTIMORE, OF ANY
OR ALL TOOLS (INCLUDING MECHANICAL TOOLS), IM-
PLEMENTS, WHETHER WORKED BY HAND, STEAM OR
OTHER MOTIVE POWER, MACHINERY, MANUFACTURING
APPARATUS OR ENGINES USED IN MANUFACTURING,
WHETHER TEMPORARILY IDLE OR NOT, RAW MATERIALS
ON HAND AND MANUFACTURED PRODUCTS IN THE HANDS
OF THE MANUFACTURER, AND ANY OR ALL OTHER PER-
SONAL PROPERTY ACTUALLY EMPLOYED OR USED IN
THE BUSINESS OF MANUFACTURING IN THE SAID CITY.
ANY SUCH EXEMPTION FROM TAXES SHALL APPLY TO
ALL PERSONS, FIRMS AND CORPORATIONS ENGAGED IN
THE BRANCHES OF MANUFACTURING INDUSTRY PRO-
POSED TO BE BENEFITED BY ANY ORDINANCE PASSED
UNDER THE PROVISIONS OF THIS SUB-PARAGRAPH. LAUN-
DRY MACHINERY, WHEN EMPLOYED OR USED IN THE
BUSINESS OF LAUNDERING, SHALL BE CLASSED AS USED
IN THE BUSINESS OF MANUFACTURING WITHIN THE PUR-
POSES OF THIS SUB-PARAGRAPH.

581.

The Police Commissioner of the City of Baltimore, and his suc-
cessors, shall be the trustee of the special fund hereinafter men-
tioned. The Treasurer of said Commissioner shall be the Treasurer
of the fund. He shall before entering upon his duties as Treasurer
thereof execute and deliver to said Commissioner a bond in the
penal sum of five thousand dollars, to be approved by Comptroller
of the City of Baltimore, and conditioned for the faithful discharge
of his duties, and that he shall pay over and account for all moneys
and property which shall come to his hands as such Treasurer, the
expense of such bond, if furnished by a corporation is to be paid out
of the special funds. Such trustee shall have charge of and administer
such funds, and from time to time invest the same, or any part