3034 ARTICLE 81

For cases involving acts of 1876, ch. 260, and 1878, ch. 413, see also Appeal Tax
Court v. Rice, 50 Md. 303; Appeal Tax Court v. Patterson, 50 Md. 374.

The exemptions from taxation provided by the act of 1841, ch. 23, held valid. Tax
Cases, 12 G. & J. 117.

This section referred to in declaring invalid the general assessment act of 1874,
ch. 514. Maxwell v. State, 40 Md. 288.

This section referred to—see notes to sec. 6. Hyattsville v. C. & P. Tel. Co., 131
Md. 592.

An. Code, 1924, sec. 223. 1912 sec. 212. 1904 sec. 208. 1896 ch. 140, sec. 199. 1924, ch. 293.
1929, ch. 226, sec. 8. 1931, ch. 258. 1935, chs. 302, 414. 1939, ch. 277, sec. 17.

8. (a) Rolling stock of railroads worked by steam shall, for purposes
of county and Baltimore City taxation, be apportioned among the counties
of this State and the City of Baltimore in proportion to the mileage of such
railroads therein; and whenever the railroads owning, hiring or leasing
said rolling stock shall extend beyond the limits of this State, that propor-
tion of the total rolling stock not permanently located in this State which
the mileage of such railroad in this State bears to its total mileage, shall
be deemed located and taxable in Maryland.

(b) Where one or more of several co-trustees are residents of this State
or domestic corporations and one or more non-residents or foreign corpora-
tions, that proportion of the total value of the trust property which the
number of resident trustees bears to the whole number of trustees shall be
deemed to be held in trust by a resident of this State, and the residue to
be held in trust by a non-resident thereof.

223. 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 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 persons only. B., C. & A. Ry. Co. v. Wicomico
County, 93 Md. 131. (And see Wicomico County v. Bancroft, 203 U. S. 117.)

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.

As to taxation of rolling stock of a railroad company prior to acts of 1896, chs. 120
and 140, see Appeal Tax Court v. Northern Central Ry. Co., 50 Md. 420; Philadelphia,
etc., R. R. Co. v. Appeal Tax Court, 50 Md. 398; Appeal Tax Court v. Western
Maryland R. R. Co., 50 Md. 298; Appeal Tax Court v. Pullman Co., 50 Md. 456.

An. Code, 1924, sec. 269. 1912, sec. 254. 1916, ch. 656, sec. 1. 1929, ch. 226, sec. 9.

1939, ch. 387, sec. 6.

9. Any incorporated town in this State shall have power (a) to select
as the subjects of town taxation such classes of personal property, of land,
or improvements on land, assessable under this Article, as it may deem
wise, and (b) to levy such special or limited rates of town taxation as it
may deem wise on any class of property so selected as a subject of town
taxation for which a fixed or limited rate of town taxation is not prescribed
by this Article. Provided that all such town taxes shall be levied upon
assessments made pursuant to this Article by the county commissioners
of the county in which such town is situated or by the State Tax Com-
mission.

By Whom Assessment Shall Be Made.

1929, ch. 226, sec. 10. 1939, ch. 387, sec. 7.

10. (a) Except as in this section otherwise provided, all property,
real or personal, subject to ordinary taxation under this Article, shall be
valued and assessed for purposes of State and county and/or city taxation