REVENUE AND TAXES. 475

ordinary business corporations not doing business in this State) whose
shares of stock are by law exempt from taxation under this Article or which
have no capital stock.

(16) The phrase "comity and/or city taxes" shall include taxes levied
in or for any taxing district, or part of any county or city, but not taxes
levied in consideration of local improvements upon property specially
benefited thereby.

(17) A domestic corporation which is a resident of this State shall be
deemed a resident of the county and/or city in which its principal office
shall be situated.

(18) A foreign corporation doing business in this State shall in re-
spect to intangible property used in or in connection with its business in
this State, including property held in trust for a resident of this State,
be deemed a resident of the county and/or city in which its principal office
in this State is situated.

(19) Railroads worked by steam shall include any railroad operated by
steam on the 30th day of March, 1906. even though such railroad has
changed, or shall hereafter change its motive power in whole or in part to
electricity or other motive power.

(20) The phrase "principal office" as applied to a domestic corpora-
tion shall mean the office, if any, in this State from which its business is
actually directed and managed, or if there be no such office, then the place
in this State where the principal business of the company in this State is
transacted, or if there be no such place, then the principal office named in
its charter or reported to the State Tax Commission as the case may be.

(21) The phrase "principal office in this State" as applied to a foreign
corporation shall mean the place at which the principal business or opera-
tions of the company in this State are actually carried on.

(22) The phrase "date of finality" shall mean the date as of which
taxes are to be levied for the taxable year in question and upon which as-
sessments become final for such year, subject only to correction as herein
authorized.

(23) The word "collector" with reference to a county or city shall in-
clude a treasurer or other officer whatsoever his title performing the duties
of a collector.

1929, ch. 226, sec. 3.

3. For the purposes of this Article:

(a) An executor of a deceased person shall in respect to assets of the
estate in his hands be deemed, a resident of the county (including the City
of Baltimore) in which letters testamentary or of administration unre-
voked shall have been issued; and if the decedent resided in any city in
such county, then of such city. A guardian of an infant appointed by
any Court of this State shall in respect to the assets in his hands as such
guardian be deemed a resident of the county (including the City of Bal-