720                               LAWS OF MARYLAND                        [CH. 475

Edition), title "Revenue and Taxes," subtitle "What Shall Be Taxed
and Where," providing for a gradual increase in exemptions from
county taxation of tools, implements, machinery, manufacturing
apparatus or engines used in manufacturing, raw materials on
hand and manufactured products in the hands of the manufac-
turer in Frederick County.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 9 (23) and 9 (24) of Article 81 of the Annotated Code
of Maryland (1957 Edition), title "Revenue and Taxes," subtitle
"What Shall Be Taxed and Where," be and they are hereby repealed
and re-enacted with amendments to read as follows:

9 (23).

Tools (including mechanical tools), implements, whether worked
by hand, steam or other motive power, machinery, manufacturing
apparatus or engines used in manufacturing, whether temporarily
idle or not, in any county or city, as herein denned (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 denned,
including the mayor and city council of Baltimore, are hereby author-
ized 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 here-
under, and a city in said county shall tax such property, the county
shall furnish or make available to the taxing authorities 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 subsection
shall be mandatory in Anne Arundel County 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 (40%) of the total assessed
valuation, in Frederick County and each year beginning in the tax
year 196 i the exemption in Frederick County shall increase ten per
centum (10%) until an exemption of one-hundred per centum (100%)
is reached, and such a tax exemption as is provided in this subsection
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, resolu-
tion or ordinance the same are or may be exempt from county and/or
city taxation; provided that nothing in this subsection shall exempt
any such property from State taxation or from assessment therefor.
Such a tax exemption as is provided in this subsection shall be man-
datory in Anne Arundel County, 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 (40%) of the total assessed valuation in Fred-
erick County and each year beginning in the tax year 1964 the