1150                             Laws of Maryland                      [Ch. 350

tion carrying on in Carroll County after January 1, 1965, the same
or substantially the same manufacturing or commercial business
which had been conducted by any other person, firm or corporation
in Carroll County on or before January 1, 1965.

For purposes of this Section 15(b-2), no person, firm, or corporation
shall be deemed to have engaged in any manufacturing or commercial
business in Carroll County solely because such person, firm, or corpo-
ration performed any one or more of the following acts in Carroll
County: (1) The execution of contracts relating to business to be
carried on in Carroll County after January 1,1965, including, but not
limited to, contracts concerning the financing of business ventures
and the construction of plant and equipment; and (2) the solicitation
of orders by a resident salesman, if such orders are accepted outside
the State of Maryland and delivery is made directly to the purchasers.

(b-3) Harford County.—For the purpose of county taxation in
Harford County, such stock in any commercial business shall be
assessed at the rate of sixty per centum (60%) of such fair average
value for the twelve months ending January 1, 1966; and at the rate
of forty per centum (40%) of such fair average value for the twelve
months ending January 1, 1967; and at the rate of twenty per centum
(20%) of such fair average value for the twelve months ending
January 1, 1968. For all taxable years from and after January 1,
1968, for the purpose of county taxation in Harford County, such
stock in business shall be entirely exempt from valuation, assessment,
and taxation under the provision of this section.

(b-4) Prince George's County.—For the purpose of county taxa-
tion in Prince George's County, such stock in business shall be assessed
at the rate of fifty per centum (50%) of such fair average value for
the twelve months ending December 31, 1966; and at the rate of
forty per centum (40%) of such fair average value for the twelve
months ending December 31, 1967; and at the rate of thirty per
centum (30%) of such fair average value for the twelve months
ending December 31, 1968. Such assessment shall be diminished
by ten per centum annually in regular progression in succeeding years
on and after December 31, 1970 when, for the purpose of county
taxation in Prince George's County, such stock in business shall be
entirely exempt from valuation, assessment, and taxation under the
provisions of this section. After July 1, 1969 county taxation, for the
purposes of this section, shall be deemed to include levies made by
the county commissioners for the Washington Suburban Sanitary
Commission, the Maryland-National Capital Park and Planning Com-
mission Metropolitan District, fire, special area and ad valorem taxes.

(b-5) Montgomery County.—For the purpose of county taxation
in Montgomery County, such stock in business shall be assessed at the
rate of fifty per centum (50%) of such fair average value for the
twelve months ending December 31, 1966; and at the rate of forty
per centum (40%) of such fair average value for the twelve months
ending December 31, 1967; and at the rate of thirty per centum
(30%) of such fair average value for the twelve months ending
December 31, 1968. Such assessment shall be diminished by ten
per centum (10%) annually in regular progression in succeeding
years until on and after December 31, 1970 when, for the purposes of
county taxation, such stock in business shall be entirely exempt from
valuation, assessment, and taxation under the provision of this
section.