1192                             Laws of Maryland                       Ch. 526

every building, structure or other public work now owned or here-
after constructed or acquired by the State of Maryland or any de-
partment, officer, board, commission or agency thereof or constructed
or acquired in whole or in part with State funds; except that noth-
ing in this subtitle shall apply to public improvements made by the
[State Roads Commission] Department of Transportation of Mary-
land, or any of the agencies included within the Department of
Transportation, housing authorities created pursuant to Article 44A
of the Code of Public General Laws, Maryland-National Capital Park
and Planning Commission, Washington Suburban Sanitary Commis-
sion, Baltimore County metropolitan district, Anne Arundel County
sanitary commission, or any county, the City of Baltimore, any other
incorporated town or city, or any agency thereof. The Board of
Public Works is authorized in its discretion to exempt specific proj-
ects of other departments or agencies of the State from the pro-
visions of this subtitle.

Sec. 10. And be it further enacted, That Sections 8(6) (E), 276 and
288(c) of Article 81 of the Annotated Code of Maryland (1957 Edi-
tion, 1969 Replacement Volume), title "Revenue and Taxes," subtitles
"WHAT SHALL BE TAXED AND WHERE," "Tax for Use and
Maintenance of Roads," and "Income Tax," be and they are hereby
repealed and reenacted, with amendments, to read as follows:

8(6)(E).

THE INTEREST OR PRIVILEGE OF ANY LESSEE, BAILEE,
PLEDGEE, AGENT OR OTHER PERSON IN POSSESSION OF
OR USING ANY REAL OR PERSONAL PROPERTY WHICH IS
OWNED BY THE FEDERAL OR STATE GOVERNMENTS, AND
WHICH IS LEASED, LOANED, OR OTHERWISE MADE AVAIL-
ABLE TO ANY PERSON, FIRM, CORPORATION, ASSOCIA-
TION, OR OTHER LEGAL ENTITY, WITH THE PRIVILEGE TO
USE OR POSSESS SUCH PROPERTY IN CONNECTION WITH
A BUSINESS CONDUCTED FOR PROFIT, EXCEPT WHERE
THE USE IS BY WAY OF A CONCESSION FOR OCCUPANCY
OF A PUBLIC AIRPORT, PARK, MARKET, OR FAIRGROUND,
WHICH IS AVAILABLE TO THE USE OF THE GENERAL
PUBLIC, SHALL BE SUBJECT TO TAXATION IN THE SAME
AMOUNT AND TO THE SAME EXTENT AS THOUGH THE
LESSEE OR USER WERE THE OWNER OF SUCH PROPERTY,
PROVIDED, THAT THE FOREGOING SHALL NOT APPLY TO
FEDERAL OR STATE PROPERTY FOR WHICH NEGOTIATED
PAYMENTS ARE MADE IN LIEU OF TAXES BY ANY OF THE
AFORESAID OWNERS, NOR SHALL IT APPLY TO ANY REAL
OR PERSONAL PROPERTY WHICH IS OWNED BY THE FED-
ERAL OR STATE GOVERNMENTS AND WHICH IS IN THE
POSSESSION OF ANY PERSON, PERSONS OR CORPORATION
WHO OR WHICH IS ENGAGED IN PURSUANT TO A CON-
TRACT WITH SUCH FEDERAL OR STATE GOVERNMENTS
FOR (1) THE MANUFACTURE, CONSTRUCTION OR ASSEM-
BLING OF EQUIPMENT, SUPPLIES OR COMPONENT PARTS
THEREOF, TO BE USED FOR NATIONAL DEFENSE
PURPOSES, OR (2) RESEARCH OR DEVELOPMENT FOR
NATIONAL DEFENSE PURPOSES, NOR SHALL IT APPLY
TO PORT FACILITIES OWNED BY THE FEDERAL OR
STATE GOVERNMENTS (OR ANY AGENCIES OR IN-
STRUMENTALITY THEREOF) OR BY ANY POLITICAL