ART. 23] RAILROAD COMPANIES. 675

1904, art. 23, sec. 290. 1888, art 23, ec. 201. 1860, art. 77, sec. 4.
1838, ch, 244, sec. 2.

310. If the company summoned shall not appear to answer at the
time named in the summons, on the return of two summons served as
aforesaid, the court or justice shall proceed to enter up judgment
against said corporation as if the said corporation had regularly
appeared; but such judgment shall not be rendered until affidavit shall
be filed showing the name of the president, director or conductor on
whom said service was made and the day of said service; and any prop-
erty belonging to the corporation shall be liable to execution for the
amount of such judgment.

Ibid. sec. 291. 1888, art. 23, sec. 202. 1868, ch. 471, sec. 217.

311. No railroad or mining company formed or organized under
any of the provisions of this article, or which has organized under any
existing laws, charter or act of the general assembly of this State, shall
own, conduct or carry on any store, or have any interest in any store,
or receive any portion of the profits thereof; but nothing herein con-
tained shall prevent the employes of any corporation from forming
co-operative stores.

Ibid. sec. 292. 1888, art. 23, sec. 203. 1868, ch. 471, sec. 218.

312. Any railroad company incorporated under the laws of this
State may own and operate any line of steamships or steamboats, or
may subscribe to or hold the stock of any company owning and operat-
ing such steamships or steamboats, where such steamships and steam-
boats can be used wholly or in part in connection with the business of
said railroad company.

The gross receipts derived by the Baltimore and Ohio Railroad Company
from steamboat or steamship lines owned in pursuance of this section, held
to be taxable, although other property and franchises and the receipts there-
from, were exempt under such company's charter. State v. B. & O. E. R. Co.,
48 Md. 79.

As to a failure to keep wharves, piers and landings in repair, see art. 98,
sec. 23.

Ibid. sec. 293. 1888, art. 23, sec. 204. 1876, ch. 159. 1896, ch. 143.

313. The property, real and personal, of each and every railroad
company in this State, working their roads by steam, shall be assessed
and taxed1 for county and municipal purposes in the same manner as
the property of individuals is now assessed and taxed; and the authori-
ties of the several counties and the city of Baltimore are hereby author-
ized and directed to proceed to assess and collect taxes on said property
in the same manner as upon like property of individuals now assessed
and taxed or liable to assessment and taxation by the laws of this State;
provided, that no extra assessment shall be made and no extra or special
tax shall be levied or collected on any bridge or bridges over streams,
or on any tunnel forming any part of the roadway of any railroad or
railroads in this State, it being the meaning and intent of this section
that any bridge over streams or any tunnel forming a portion of the