JOHN LEE CARROLL, ESQUIRE, GOVERNOR
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433
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same shall belong; the working tools of mechanics
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and manufacturers, moved or worked exclusively by
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hand; wearing apparel of every description; fish,
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while in the possession of the fishermen employed
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in catching, salting and packing the same while
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they remain in their possession, or in that of their
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agents unsold; hospitals or asylums, charitable or
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benevolent institutions, so far as used for the bene-
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fit of the indigent and afflicted, and the ground
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which the buildings used as such hospitals, asylums,
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charitable or benevolent institutions shall actually
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cover, and the equipments owned by such corpora-
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tions or institutions. All other property in this
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State of every kind, nature and description what-
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Liable to
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soever, shall be liable to valuation, assessment and
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valuation.
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taxation; and all acts or parts of acts exempting any
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other property except that exempted by this act,
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from valuation, assessment, or taxation for State,
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county or municipal purposes, which can be repealed
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by this General Assembly, are, to the extent of such
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exemption, whenever or however the same has been
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heretofore granted, hereby expressly declared to be
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repealed to the extent of said exemption as aforesaid,
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Repealed,
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and to be hereafter of no force or effect in granting
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such exemption.
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SEC. 3. And be it enacted, That to facilitate and ex-
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pedite the assessment of property in this State under
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Assessment
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this act, the several counties of this State, and the
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City of Baltimore, are hereby divided into the fol-
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lowing assessment districts: Allegany county shall
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Allegany
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be divided into three assessment districts; the first
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county.
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shall be composed of the first, second, third and
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fourth election districts of said county; the second
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shall be composed of the fifth, sixth, seventh, eighth
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and fourteenth election districts of said county;
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the third shall be composed of the ninth, tenth,
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eleventh, twelfth and thirteenth election districts of
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said county. Anne Arundel county shall be divided
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Anne Arundel
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into two assessment districts; the first shall be the
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county.
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territory within the corporate limits of the City of
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Annapolis; the second shall constitute all of the said
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county not included within the limits of the City of
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Annapolis. Baltimore city shall be divided into
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Baltimore city
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twenty assessment districts upon the basis of the
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28
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