SPIRO T. AGNEW, Governor                      1247

CHAPTER 610
(House Bill 762)

AN ACT to repeal and re-enact, with amendments, Section 191 of the
Code of Public Local Laws of St. Mary's County (1965 Edition,
being Article 19 of the Code of Public Local Laws of Maryland),
title "St. Mary's County," subtitle "Tax Exemptions," to give the
County Commissioners of St. Mary's County the discretion to grant
manufacturers tax exemptions.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 191 of the Code of Public Local Laws of St. Mary's
County (1965 Edition, being Article 19 of the Code of Public Local
Laws of Maryland), title "St. Mary's County," subtitle "Tax
Exemptions," be and it is hereby repealed and re-enacted, with
amendments, to read as follows:

191.

For the encouragement of the growth and development of
manufactories and manufacturing industries in St. Mary's county,
upon the application, as hereinafter provided, of any individual,
firm or corporation actually engaged in the business of manufactur-
ing in said county, the County Commissioners of said county are
hereby authorized [and directed] at their discretion to abate all
taxes for a period of ten years, beginning from the day that said
manufacturing establishment is first opened for manufacturing
purposes, which may hereafter be levied for county or school
purposes by authority of said County Commissioners, upon any
mechanical tools or implements, whether worked by hand or steam
or other motive power, or upon machinery, manufacturing apparatus
or engines owned by such industrial firm or corporation, and actually
employed and used in the business of manufacturing in said county,
and which would be properly subject to valuation and taxation
therein; such abatement of taxes for said period of ten years, shall
be extended to all persons, firms or corporations engaged in the
branch or branches of manufacturing industry proposed to be
benefited by the provisions of this section; and provided further that
application for such abatement for said period of ten years, as afore-
said, shall be made and verified to the satisfaction of said County
Commissioners by the affidavit of the party applying for the same,
or other satisfactory evidence, before the annual revision and
correction of the tax list in such year and not afterwards; and said
County Commissioners shall keep a record of all such abatements
made by them, as aforesaid, and shall, in each year, publish in some
one of the newspapers published in said county, a full list of such
abatements allowed in said year; provided, that nothing in this act
shall be construed to permit the abatement of State taxes.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1967.

Approved April 21, 1967.