68                                     LAWS OF MARYLAND                            [CH. 29

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 9 (23) of Article 81 of the Annotated Code of Maryland
(1963 Supplement), title "Revenue and Taxes," subtitle "What Shall
Be Taxed and Where," be and it is hereby repealed and re-enacted,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, manu-
facturing OR FARMING apparatus or engines used in manu-
facturing, whether temporarily 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, are exempt from state taxation; and such tools, imple-
ments, machinery, apparatus, or engines are exempt from
local taxation in any political subdivision 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 ordi-
nance. Exemption by either a county or a city in said county shall
not preclude the other taxing jurisdiction from imposing taxes on
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 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 tax-
ation, 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 1964 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.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1964.

Approved April 7, 1964.

CHAPTER 29
(Senate Bill 169)

AN ACT to add new Section 50 to Article 96 of the Annotated Code
of Maryland (1957 Edition and 1963 Supplement), title "United
States", to follow immediately after Section 49 thereof and to be
under the new sub-title "Agreements on Works of Improvement",
to authorize the counties, Baltimore City or any municipality of