J. MILLARD TAWES, Governor                     1001

Additional Supplement), title "Revenue and Taxes", sub-heading
"What Shall Be Taxed and Where", be and it is hereby repealed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 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, [are exempt from State
taxation; and such tools, implements, 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 ordinance. 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 sub-section 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 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 sub-section shall be mandatory
in Washington County in the amount of at least twenty-five per
centum (25%) of the total assessed valuation.; AND SUCH A TAX
EXEMPTION SHALL BE MANDATORY IN KENT COUNTY AS
TO ALL MANUFACTURERS EMPLOYING IN EXCESS OF
THIRTY (30) PERSONS, IN THE AMOUNT OF SEVENTY-FIVE
PER CENT (75%) OF THE TOTAL ASSESSED VALUATION,
SAID EXEMPTION TO BE EFFECTIVE FOR THE PERIOD
ENDING DECEMBER 31, 1970, ONLY. Notwithstanding the provi-
sions of this sub-section, tools (including mechanical tools), imple-
ments, whether worked by hand, steam, or other motive power,
machinery, manufacturing or farming apparatus, or engines, used
in manufacturing or farming, whether temporarily idle or not, are
exempt from State taxation.

(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 SUB-SECTION SHALL EXEMPT ANY SUCH
PROPERTY FROM STATE TAXATION OR FROM ASSESS-
MENT THEREFOR. SUCH A TAX EXEMPTION AS IS
PROVIDED IN THIS SUB-SECTION SHALL BE MANDATORY