623                               Laws of Maryland                        [Ch. 439

of Howard County, to employ or cause to be employed any such
convict or person so committed to jail as aforesaid in manual labor
in cleaning, working upon, mending and repairing the public roads
of Howard County and the public streets of any municipality in
Howard County, and in cleaning and maintaining any publicly owned
building or property in Howard County, and they are hereby fully
authorized and empowered, with the concurrence of the Sheriff, to
pass all necessary rules and regulations to prevent the escape of such
convicts or persons so committed to jail as aforesaid, while so em-
ployed, and to pass such other rules and regulations which may be
necessary to carry this law into full and efficient operation and
effect.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1957.

Approved March 28, 1957.

CHAPTER 439
(House Bill 298)

ANT ACT to repeal and re-enact, with amendments, Section 14 of
Article 81 of the Annotated Code of Maryland (1956 Supplement),
title "Revenue and Taxes", sub-title "Method of Assessment", re-
lating to valuation and assessment of the stock in business of every
person, firm or corporation engaged in any manufacturing or com-
mercial business in Baltimore County.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 14 of Article 81 of the Annotated Code of Maryland
(1956 Supplement), title "Revenue and Taxes", sub-title "Method of
Assessment", be and it is hereby repealed and re-enacted, with
amendments, to read as follows:

14. Stock in business; percentage valuation in certain cities and
counties. The stock in business of every person, firm or corporation
engaged in any manufacturing or commercial business in this State
shall be valued and assessed to the owner thereof on the date of
finality at its fair average value for the twelve months preceding the
date of finality, but in the computation of the fair average value of
the stock in business of registered motor vehicle dealers, the value
of used motor vehicles, titled in Maryland and taken in trade by
such dealers as partial payments on the purchase of other motor
vehicles, shall be excluded. Provided, however, that for [county
taxation in Baltimore County and for] municipal taxation in the
city of Frederick such stock in business shall be assessed at seventy-
five per centum (75%) of such fair average value for the twelve
months preceding the date of finality. For the purpose of county
taxation in Allegany, Anne Arundel, Baltimore, Calvert, Caroline,

Explanation: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.