534                                 LAWS OF MARYLAND                        [CH. 366

as of the beginning of the ten-year period, farm implements
AS NOW TAXED shall be exempted in increasing amounts in
equal ratios for each of the ten years, until at the end of the
ten-year period, and thereafter, such implements are entirely
exempt. At any time before the end of the ten-year period,
the County Commissioners, by resolution, may provide for an
entire exemption of farm implements; or may provide for an
entire exemption in a lesser period of time than ten years, in which
case farm implements shall be exempted in increasing amounts in
equal ratios for each year of the lesser period, until at the end of
the lesser period they are entirely exempt.

(40½) For purposes of county taxation only in Carroll County,
and over a ten-year period beginning in the year 1966 JULY 1,
1965, and as of the beginning of the ten-year period, livestock
AS NOW TAXED shall be exempted in increasing amounts in
equal ratios for each of the ten years, until at the end of the
ten-year period, and thereafter, livestock is entirely exempt. At
any time before the end of the ten-year period, the County
Commissioners, by resolution, may provide for an entire exemp-
tion of livestock; or may provide for an entire exemption in
a lesser period of time than ten years, in which case livestock shall
be exempted in increasing amounts in equal ratios for each year
of the lesser period, until at the end of the lesser period they are
entirely exempt.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1965.

Approved April 8, 1965.

CHAPTER 366
(House Bill 1178)

AN ACT to repeal and re-enact, with amendments, Section 149 of
Article 2B of the Annotated Code of Maryland (1957 Edition),
title "Alcoholic Beverages," subtitle "Boards of License Commis-
sioners," to change the sum of money appropriated annually by
the County Commissioners of Frederick County for the office
and other expenses of the alcoholic beverage license commissioner
of the county.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 149 of Article 2B of the Annotated Code of Maryland
(1957 Edition), title "Alcoholic Beverages," subtitle "Boards of
License Commissioners," be and it is hereby repealed and re-enacted,
with amendments, and to read as follows:

149.

In Frederick County, the Governor shall appoint a license com-
missioner for Frederick County, who, at the time of his appointment
shall be a resident and taxpayer of Frederick County and shall
have resided in said county for not less than five years next pre-