1142                             Laws of Maryland                      [Ch. 350

(2)    Notwithstanding the provisions of paragraph (1) above and
subject to the power of exemption granted in subsection (m) of this
section, such property shall be subject to county taxation only at the
following percentages of its total assessed value in the counties desig-
nated: Allegany and Garrett, 60%; and St. Mary's, 50%.

(3)    In Baltimore, Charles, Howard, Kent and Queen Anne's Coun-
ties, such property shall be subject to county taxation only on the
effective date of this section and continuing thereafter at those per-
centages of its total assessed value which were in effect prior to the
effective date of this section. After the effective date of this section
such percentages may be changed as provided by subsection (m) of
this section or by the provisions of any other law.

(4) In any city and for municipal purposes only, such property
shall be fully taxable, or exempt in whole or part, as the governing
body of the city may determine.

(5)    Exemption by either a county or a city in the county shall
not preclude the other jurisdiction from taxing such property and
where a county has exempted the property but a city therein has not
exempted it, the appropriate assessing authority shall provide the
city with the assessment of the property.

(6)    In Washington County, notwithstanding the provisions of
this subsection, the County Commissioners are authorized to grant
exemptions from county taxation under this paragraph to manufac-
turers. As used in this paragraph, manufacturers means a person,
firm, or corporation which meets at least two of the following de-
scriptive terms:

(i) The application of labor, skill, art, or science; or

(ii) Changes or modifications in existing material effected by a
process popularly regarded as manufacturing; or

(iii) The evolvement of new forms, qualities, properties, combi-
nations, or adaptability to certain uses; or

(iv) The production of a different material with a new use capa-
ble of or adapted to the situation of some want or desire of man. The
action of the County Commissioners may be appealed to the appeal
tax court of the county.

(e) Commercial Inventory

(1)    From county and city taxation only, the stock in business
of every person, firm or corporation engaged in any manufacturing
or commercial business, except where declared to be taxable by this
subsection.

(2)    Notwithstanding the provisions of paragraph (1) above and
subject to the power of exemption granted in subsection (m) of this
section, such property shall be subject to county and city taxation
only at the following percentages of its total assessed value in the
counties designated: St. Mary's and Washington, 50%; and Allegany,
Baltimore, Caroline, Dorchester, Garrett, Somerset, Talbot, Wicomico
and Worcester, 60%; and in Baltimore City, 60%.

(3)    In Anne Arundel, Charles, Frederick, Howard, Kent and
Queen Anne's Counties, such property shall be subject to county
taxation only on the effective date of this section and continuing