1152                            Laws of Maryland                      [Ch. 350

average value for the twelve months preceding the date of finality in
the year 1962 and in every year thereafter.

3. For the purposes of this subsection the terms "warehouser" or
"engaging in the business of warehousing" apply to a person, firm, or
corporation engaged only in the business of warehousing merchandise
as a distribution center and having neither retail nor wholesale sales
persons. Also for the purposes of this subsection the terms "manu-
facturer" or "engaging in manufacturing" apply to any person, firm,
or corporation having activities which may be described by at least
two of the following descriptive terms:

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

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

(3)    The evolvement of new forms, qualities, properties, combina-
tions, or adaptability to certain uses; or

(4)    The production of a different material with a new use capable
of or adapted to the situation of some want or desire of man.

The Board of County Commissioners in each instance shall deter-
mine whether either of these terms applies to any person, firm, or
corporation, and its judgment in any instance may be appealed to the
appeal tax court of Washington County.

(d)    For the purpose of county taxation in Allegany, Baltimore,
Caroline, Cecil, Dorchester, Frederick, Garrett, Harford, Kent, Queen
Anne's, Somerset, Talbot, Wicomico and Worcester counties, such
stock in business shall be assessed at sixty per centum (60%) of such
fair average value for the twelve months preceding the date of
finality. For the purpose of county taxation in Anne Arundel County,
stock in business shall be assessed at twenty-five per centum (25%)
of such fair average value for the twelve months preceding the date
of finality; for the taxable year beginning July 1, 1972, such stock
shall be entirely exempt from valuation, assessment, and taxation
under the provisions of this section.

(e)    Exemptions not allowed in computing percentage valuation.
—Provided further, however, that any person, firm or corporation
who shall take advantage of the provisions of this section shall not be
allowed the exemption in the percentage of the total assessed valuation
which is provided by Section 9, subsection (24) of this article.]

16. Operating property, except land, of railroads, other public
utilities and contract carriers shall be valued and assessed as
follows:

(b) If an operating unit is located wholly within this State, the
entire value thereof shall be allocated to the operating property,
including land, located in this State. If part only of an operating
unit is located in this State, the Department shall allocate to the
operating property, including land, located in this State such part of
the entire value of such operating unit as is reasonably attributable
to the part of such operating unit which is located in this State. In
computing the assessment for purposes of State taxation of the oper-
ating property, except land, located in this State, the Department
shall, subject to the provisions of Section [9] 9A of this Article or any
special act providing for exemption from ordinary State taxes, deduct