ART. 81] TAXATION OF DOGS——MODE AND MEASURE OF TAXATION. 1885

ing the said tag; and any person may kill any dog, whether taxed or
exempted, which may be caught destroying or worrying sheep, either
on his own premises or those of another, for which killing the owner of
said dog so killed shall be debarred from recovering any sum in any
court as damages for such killing.

1904. art. 81, sec. 194. 1888, art. 81, sec. 160. 1874, ch. 506, sec. 4.

198. Any person who shall maliciously remove from any dog wear-
ing the same, the said tag, shall be fined five dollars, to be recovered
by the usual proceedings for the recovery of fines and penalties.

Ibid. sec. 195. 1888, art. 81, sec. 161. 1874, ch. 506, sec. 5.

199. In case of loss of the tag issued by a constable to any person
for his dog a duplicate may be furnished for said dog on payment of
ten cents and satisfactory evidence being furnished that the tax had
been paid for the current year on said dog.

Ibid. sec. 196. 1888, art. 81, sec. 162. 1874, ch. 506, sec. 6.

200. The neglect of any constable to perform the duties required
by sections 196 and 197 shall be sufficient cause of forfeiture of his
office, and the boards of county commissioners of the several counties
of this State are directed to immediately remove from office any con-
stable within their respective counties who shall so neglect to perform
said duties.

Ibid. sec. 197. 1888, art. 81. sec. 163. 1874, ch. 506. sec. 8.

201. Cecil, Somerset, Calvert, Washington, Prince George's, St.
Mary's, Caroline, Carroll, Queen Anne's, Dorchester, Wicomico, Mont-
gomery, Allegany and Worcester counties and Baltimore city, and all
cities, towns or boroughs in which dogs are taxed by municipal ordi-
nance are exempted from the operation of the provisions of sections
195 to 200 of this article.

Mode and Measure of Taxation.

Ibid. sec. 198. 1896, ch. 120. sec. 178.

202. All property permanently located in any county in this State
or in the city of Baltimore shall be valued and assessed to the owner
thereof in the assessment district in which the said property is located.
All shares of stock in any national bank, corporation, association or
company incorporated under the laws of this State, and belonging to
any non-resident owner, and all other personal property located in this
State belonging to any non-resident owner shall be valued and assessed
to the owner thereof, in the assessment district in which said bank,
corporation, association or company may have its principal place of
business in this State, or in which said personal property may be so
located; or personal property belonging to a resident of this State