ART. 81] ROLLING STOCK——RAILROAD MORTGAGES. 1893

report to the state tax commissioner the total assessment or valuation
of the rolling stock of said railroad companies, so made in their respec-
tive counties and in said city, and the assessment district in which is
the situs of said rolling stock, as defined by said section 202, and the
said tax commissioner shall thereupon forthwith make the apportion-
ment or division aforesaid of such total valuation among the several
counties and the city of Baltimore according to the mileage therein,
respectively, of such railroads, and after having made such apportion-
ment or division thereof, he shall certify to the respective boards of
county commissioners of the several counties and to the appeal tax court
of Baltimore city, the amount of the proportion of the valuation of such
rolling stock to which each such county or the said city is so entitled;
and such proportions, respectively, shall thereafter be valued and
assessed for purposes of taxation in such respective counties or said
city, subject to the right of appeal as in other cases in this article.

Rolling stock of a railroad company whose road extends through other
counties of the state is not taxable in the county in which the principal office
of the corporation is located, since the acts of 1896, chapters 120 and 140—
see also section 202—provide a special mode for the assessment of rolling
stock. The act of 1896 is not in conflict with article 3, section 51, of the
state constitution, that provision being applicable to natural persons only.
B.. C. & A. Ry. Co. v. Wicomico County, 93 Md. 131. (And see Wicomico
County v. Bancroft, 203 U. S. 117).

The appeal given by this section is to the comptroller and treasurer as
provided in section 165. Pending such appeal, an injunction restraining the
comptroller and treasurer from taking certain prospective action, will not
be granted. Graham v. Harford County, 87 Md. 323; Fowble v. Kemp, 92
Md. 636.

Palace and sleeping cars built and owned by a foreign corporation having
its principal place of business outside of Maryland, and leased to railroad
companies which use them upon their various roads in Maryland, held not
to be taxable under the act of 1876, ch. 260. Appeal Tax Court v. Pullman
Co., 50 Md. 456.

As to the taxation of rolling stock of a railroad company prior to the
acts of 1896, chapters 120 and 140, see Appeal Tax Court v. Northern Central
Ry. Co., 50 Md. 420; Philadelphia, etc., R. R. Co. v. Appeal Tax Court, 50
Md. 398; Appeal Tax Court v. Western Maryland R. R. Co., 50 Md. 298;
Appeal Tax Court, v. Pullman Co., 50 Md. 456.
See sec. 202.

1904. art. 81, sec. 209. 1896, ch. 140, sec. 200.*

213. It shall be lawful for any railroad company or other corpora-
tion, in executing a mortgage on property located in this State, for the
purpose of securing the payment of bonds issued by such corporation,
to covenant in such mortgage to pay the taxes levied upon such mort-
gage, or the bonds secured thereby, or on the interest payable thereon;
and in such cases the oath prescribed in section 190 shall not be
required; provided, however, that nothing contained in this section
shall be held or construed to waive, release or otherwise interfere with
the valuation and assessment, for purposes of taxation, of any bonds,
secured by such mortgage, in the hands of the holders thereof, resident

*This section should have been numbered 199.