1132                             Laws of Maryland                      [Ch. 350

(36)    Property of Montgomery County General Hospital.—Real
property owned by the Montgomery County General Hospital Inc.,
as of June 1, 1951; and all tangible personal property owned by the
said hospital and used directly in connection with the operation of
the hospital.

(37)    Property of volunteer fire company or rescue squad.—Prop-
erty, real and personal, owned by any volunteer fire company, volun-
teer fire department or rescue squad in the State of Maryland.

(38)    Poultry.—All poultry.

(39)    Certain small boats.—Every boat, vessel and watercraft of
any description which is one hundred (100) feet or less in over-all
length.

(40)    Livestock—Baltimore, Caroline, Howard, Montgomery and
Wicomico counties.—For purposes of county taxation in Wicomico
County only, livestock not being held for a longer period than six
months, commonly known as "feeder" stock. For the purposes of
county taxation in Howard and Montgomery counties, all livestock
shall be exempt from assessment and taxation. For the purposes of
county taxation in Baltimore and Caroline counties only, all livestock
shall be exempt from assessment and taxation.

(40˝) Same—Carroll County.—For purposes of county taxation
only in Carroll County, and over a ten-year period beginning July 1,
1965, and as of the beginning of the ten-year period, livestock as now
taxed shall be exempt in increasing amounts in equal ratios for each
of the ten years, until at the end of the ten-year period and there-
after, livestock is entirely exempt. At any time before the end of the
ten-year period, the County Commissioners, by resolution, may pro-
vide for an entire exemption 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.

(40A) Same—Harford County.—For the purposes of county tax-
ation in Harford County, livestock owned by any bona fide farmer in
the county shall be exempt from valuation, assessments and taxation
to the same extent as said farmer's farming implements.

(40B) Same—Charles County.—For purposes of county taxation
only in Charles County, and over a five-year period beginning on
July 1, 1966, as of the beginning of the five-year period, livestock as
now taxed 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 livestock shall be entirely exempt.

(40C) Same—Somerset County.—For the purposes of county
taxation in Somerset County, livestock of any bona fide farmer as
now taxed shall, over a five-year period beginning July 1, 1966, be
exempted in increasing amounts in equal ratios for each of the five
years, until the end of the five-year period, and thereafter, such
livestock is entirely exempt.

(40D) Same—Cecil County.—For purposes of county taxation
in Cecil County, all farm livestock.

(40E) Same—Washington County.—For purposes of county tax-
ation only in Washington County, and over a four-year period be-
ginning on July 1, 1967, livestock as now taxed shall be exempted in