676 CORPORATIONS. [ART. 23

roadway of any of said railroads shall be valued at the same rate that

any other equal portion of said road is valued.

A tunnel forming a part of the roadway, and bridges in the line of the
road, held under this section not to be objects of separate valuation and assess-
ment, the part of the road running through the tunnel being valued and
assessed at the same rate as any other equal portion of the road. A railroad
company's easement in a street occupied by its road, is taxable. Appeal Tax
Court v. Western Md. B. R. Co., 60 Md. 300.

The act of 1876, ch. 159, was not repealed by the general assessment act
of 1876, ch. 260, nor was the latter act a substitute for the former. A rail-
road company is taxed only on the leasehold interest in property which it
owns subject to an outstanding reversion held by the city of Baltimore, the
latter being exempt from taxation. Improvements placed upon leased ground
by a railroad company, held taxable upon their full value. Rolling stock.
Philadelphia, etc., R. R. Co. v. Appeal Tax Court, 50 Md. 409; Appeal Tax
Court v. Western Md. R. R. Co., 50 Md. 297; Anne Arundel County v. Ann-
apolls, etc., R. R. Co., 47 Md. 608 (affirmed in 103 U. S1).
See art. 81, sections 167, 193, and 216.

1904, art. 23, sec. 294. 1904, ch. 620, sec. 204 A.

314. Every railroad company incorporated under the laws of this
State shall have the right, wherever it considers that the crossing of its
tracks by a public highway is dangerous, to provide at its own cost and
expense that the said public highway shall be carried across its tracks
either overhead by a bridge or under said tracks by a tunnel, and in
order to construct such new crossing said railroad company is empow-
ered to exercise the powers of condemnation vested in it for the purpose
of acquiring such additional property and rights as it may require to
construct the same. The bridge which said railroad company shall
construct for an overhead crossing or the tunnel for the undergrade
crossing shall be at least twenty feet wide, and the height of said
tunnel from the surface of the roadway through it shall not be less
than fourteen feet; and the grades approaching said overhead or under-
grade crossings shall not be greater than a rise of six feet in the
hundred. The said "tunnel" used in this section to describe the under-
grade crossing may either be arched or the railroad tracks may be
carried across the public highway on a bridge, as the railroad company
may elect. For constructing the approaches to said overhead or under-
grade crossings the railroad company may, at its own expense, change
the grade of the public highway to be carried on said new crossing
with the same rights and liabilities as are now vested in the county
commissioners in changing the grades of public highways. Whenever
a railroad company shall construct an overhead or undergrade crossing
under the terms of this section, all grade crossings within six hundred
yards of the same may be closed by it and no new crossing shall be
opened within that distance of said overhead or undergrade crossing;
provided, that this prohibition as to the maintenance and opening of
grade crossings shall not apply to incorporated towns or villages of
two thousand or more inhabitants, subject, however, to the consent of
the county commissioners or municipal authorities of said counties and
towns.

See sections 278 and 303.