1128                               Laws of Maryland                        [Ch. 350

(21)    Property exempted by federal laws.—Any property ex-
empted from taxation by this State by the Constitution of the United
States or by any act of Congress passed pursuant to and in conformity
with the Constitution of the United States, only to the extent that
such exemption is so required and no further.

(22)    Hand-worked tools of mechanics or artisans.—Working
tools of mechanics or artisans moved or worked exclusively by hand.

(23)    Tools, implements, etc., used in manufacturing or farming.
—Tools (including mechanical tools), implements, whether worked
by hand, steam or other motive power, machinery, manufacturing
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, 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 pre-
clude 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 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 be-
ginning 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 pro-
vided 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; 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 percent (75%) of the
total assessed valuation, said exemption to be effective for the period
ending December 31, 1970, only. Notwithstanding the provisions
of this subsection, tools (including mechanical tools), implements,
whether worked by hand, steam, or other motive power, machinery,
manufacturing or farming apparatus, or engines, used in manufac-
turing or farming, whether temporarily idle or not, are exempt from
State taxation.

(23A) Same—Charles County.—A tax exemption as is provided
in subsection (23) of this section shall be mandatory in Charles
County for purposes of county taxation only, and over a five-year
period beginning on July 1, 1966, as of the beginning of the five-year
period, such tools, implements, machinery, manufacturing apparatus
or engines as now taxed for county purposes shall be exempted in
increasing amounts in equal ratios for each of the five years, until
at the end of the five-year period, and thereafter, such shall be entirely
exempt.