66 CONSTITUTION OF MARYLAND. [ART. III

guardian in Washington city are not taxable in Harford county, although
the ward's husband was a registered voter of Harford county. Kinehart v.
Howard, 90 Md. 1.

If a guardian is appointed in Washington county, stocks and bonds held
by him as guardian are taxable there, although he resides outside of Mary-
land. Baldwin v. Washington County, 85 Md. 158.

Generally.

The stock of goods of a co-partnership doing business in a city, which
remains there until it is sold in the course of business, is "goods and chat-
tels permanently located" within the meaning of this section...Hopkins v.
Baker, 78 Md. 370.

Where cattle are purchased in the west and shipped to Baltimore county
and there disposed of, some being shipped to Europe and others sold at
home, such average quantity of cattle as the firm ordinarily has on hand
is liable to taxation in Baltimore county. Myers V. Baltimore County, 83
Md. 387.

The latter portion of this section (adopted by the act of 1890, chapter
426) set at rest all question of the power of the legislature to tax mort-
gage debts. The method of carrying out the above provision approved.
Alien v. Nat. State Bank, 92 Md. 512; Faust v. 23rd, etc., Bldg. Assn., 84
Md. 192.

The portion of this section ending with the words "so located," refers
only to natural persons and not to corporations—see article 81, section
212, of the Annotated Code and notes thereto. B., C. & A. Ry. v. Wicomico
County, 93 Md. 131.

This section referred to in construing article 15 of the bill of rights—
see notes thereto. Miller v. Wicomico County, 107 Md. 441.

See article 81 of the Annotated Code.

See article 15 of the declaration of rights.

Sec. 52. The General Assembly shall appropriate no money out of
the Treasury for payment of any private claim against the State exceed-
ing three hundred dollars, unless said claim shall have been first pre-
sented to the Comptroller of the Treasury, together with the proofs upon
which the same is founded, and reported upon by him.

This section referred to in construing article 3, section 32—see notes
thereto. McPherson v. Leonard, 29 Md. 390. (And see discussion of this
section in dissenting opinion.)

Sec. 53. No person shall be incompetent, as a witness, on account
of race or color, unless hereafter so declared by Act of the General
Assembly.

See article 35 of the Annotated Code.

Sec. 54. No County of this State shall contract any debt, or obliga-
tion, in the construction of any Railroad, Canal, or other Work of
Internal Improvement nor give, or loan its credit to or in aid of any
association, or corporation, unless authorized by an Act of the General
Assembly, which shall be published for two months before the next
election for members of the House of Delegates in the newspapers pub-
lished in such County, and shall also be approved by a majority of all
the members elected to each House of the General Assembly, at its next
session after said election.

The act of 1872, chapter 245, authorizing the county commissioners of
Anne Arundel county to subscribe for a certain amount of stock of the
Baltimore and Drum Point Railroad Company, and to issue coupon bonds