MARVIN MANDEL, Governor

1743

provision of this Act or application thereof to any
person or circumstance is held invalid for any reason in
a court of competent jurisdiction, the invalidity does
not affect other provisions or any other application of
this Act which can be given effect without the invalid
provision or application, and for this purpose the
provisions of this Act are declared severable.

SECTION 4. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1976.

Approved May 17, 1976.

CHAPTER 621
(Senate Bill 1042)

AN ACT concerning

[[Baltimore City — Tax]] Personal Property —
Exemption for Inventory of Foreign Imports

FOR the purpose of authorizing the [[Mayor and City
Council of Baltimore to grant exemptions, from
ordinary municipal taxation to inventories of
foreign imports of importers located in Baltimore
City under certain conditions. ]] governing body of
any county or Baltimore City to grant exemptions
from ordinary county or city taxation to inventories
of foreign imports of importers located within the
county or Baltimore City under certain conditions.

BY adding to

Article 91 — Revenue and Taxes

Section 9A(e)(7)

Annotated Code of Maryland

(1975 Replacement Volume and 1975 Supplement)

Preamble

[[The Port of Baltimore is engaged in international
trade and the future growth and development of this trade
is necessary.]]

The future growth and development of international

trade is important and necessary to the State of

Maryland.

Since Low v. Austin, 13 Wall 29, decided by the
Supreme Court of the United States in 1871, no State
could tax the inventories of an importer in the original
package.