2670 ARTICLE 81.

said railroads owning, holding, hiring, using or leasing the same, as other
personal property is valued, assessed and taxed under the provisions of
this Article and the valuation, assessment, taxation and apportionment
of said rolling stock, for county and Baltimore City purposes shall be
made in the following manner and not otherwise: All such railroads as
hereinbefore provided shall on or before the fifteenth day of March in
each and every year report under oath of one of its officers a complete and
detailed return of all such rolling stock showing the average value thereof
during the preceding calendar year, said return to be in such form as may
be required by the State Tax Commission so that it may be enabled to
perform the duties and exercise the authority imposed and conferred by
this Section. After receiving said returns and before the first day of July
in each and every year, the State Tax Commission shall value and assess
all such rolling stock at the average value thereof during the preceding
calendar year as determined by the State Tax Commission for purposes
of county and Baltimore City taxation, and after such valuation and
assessment, shall notify each railroad corporation so reporting of the
amount of the proposed assessment to be entered with an opportunity to
the corporation for hearing before the said Commission within fifteen
days from the date of such notification. The State Tax Commission shall
certify and apportion the assessment entered against each of the railroads
to the counties and Baltimore City in the proportion which the mileage
of each of said railroads in each county and Baltimore City bears to its
entire mileage in the State. If any such railroad company owning, hold-
ing, hiring, using or leasing rolling stock has part of its road in this State
and part thereof in another State, States or the District of Columbia, such
company shall return a statement of its entire mileage or whole length of
its line, and the length of its line in this State, and the following rule
shall be followed by the State Tax Commission for ascertaining in such
case the valuation of such rolling stock, namely, the valuation of said
rolling stock shall bear that proportion to the total value of said rolling
stock as the mileage of said railroad in Maryland bears to the total mile-
age, but this proviso shall not apply to rolling stock as is located perma-
nently within the limits of this State.1

Rolling stock of a railroad company whose road extends through other counties
of the state is not taxable in county in which principal office of corporation is
located, since acts of 1896, chs. 120 and 140—see also sec. 213—provide a special
mode for assessment of rolling stock. The act of 1896 is not in conflict with art. 3,
sec. 51, of state Constitution, that provision being applicable to natural per-
sons 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 comptroller and treasurer as provided in
sec. 170. Pending such appeal, an injunction restraining 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 taxable under
act of 1876, ch. 260. Appeal Tax Court v. Pullman Co., 50 Md. 456.

1 Sec. 2 of ch. 293 of acts of 1924 repeals all laws inconsistent with said act to extent
of such inconsistency.

The act takes effect December 31, 1924.