Marvin Mandel, Governor                         1129

(24)    Raw materials and manufactured products of manufac-
turers.—Raw materials on hand and manufactured products in the
hands of the manufacturer in any city and/or county in which
by law, resolution or ordinance the same are or may be exempt from
county and/or city taxation; provided that nothing in this subsec-
tion shall exempt any such property from State taxation or from
assessment therefor. 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 valua-
tion, 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; 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 percent (75%) of the total assessed valuation,
said exemption to be effective for the period ending December 31,
1970, only. This subsection does not apply in or to Carroll County.

(25)    Property of veterans' organizations.—Property, real or per-
sonal, owned by the Veterans of Foreign Wars of the United States,
incorporated by special act of Congress, the American Legion, incor-
porated by act of Congress, American Veterans of World War II,
incorporated by act of Congress in 1947, the Military Order of the
Purple Heart, Department of Maryland, Incorporated, the Catholic
War Veterans of the United States, the Fleet Reserve Associations,
the Jewish War Veterans of the United States of America, or the
Disabled American Veterans of the World War, incorporated in
1921, under the laws of Ohio, the 29th Division Association of World
War I, or any department, State or local unit, chapter, branch or post,
whether incorporated or unincorporated, of any of said organizations,
or the Society of the Cincinnati of Maryland; provided such property
is used exclusively for houses, clubs, asylums, hospitals and burial
grounds, or the maintenance thereof, of any of said organizations.

(26)     Vessels and aircraft engaged in commerce outside State.—
All ships or other vessels, including aircraft, which are regularly
engaged in commerce, in whole or in part, outside the territorial
limits of this State.

(27)     Works of art.—Paintings, bronzes, marbles and other works
of art owned by individuals, and not purchased or held for monetary
profit, or in connection with any business, and which are offered to
the public authorities for exhibition for at least 30 days in each year.

(28)    Certain institutions exempt from street assessments in
Baltimore City.—All buildings, equipment and furniture of hospitals,
asylums, churches, places of worship, charitable and benevolent in-
stitutions, or the grounds appurtenant thereto, in any county, city
or incorporated town of this State, shall be exempted from the
payment of any assessment for the opening, grading, macadamizing
and paving of any road or street in said county, city or incorporated
town; and any such assessment now levied against any such prop-
erty, and not collected, is hereby cancelled. Provided that this section
shall only apply to Baltimore City.