1264 REVENUE AND TAXES. [ART. 81.

thereof, in the service of the said company, shall be deemed and
considered as the property of said company, and shall be liable to
execution and sale for the payment of the said judgment and
costs.

1872, ch. 234. 1874, ch. 408.

153. Whenever the road of any railroad company, organized
under the laws of this State, shall extend beyond the limits of this
State into any other State or States, and the return of the presi-
dent, treasurer or other financial officer of said company made to
the comptroller shall not show certainly and accurately the pre-
cise amount of gross receipts within this State, the comptroller
may ascertain said amount by making the gross receipts in this
State bear the same proportion to the whole gross receipts of said
company as the number of miles of said road in this State does
to the whole number of miles in length of said road.

Ibid.

154. The property, real and personal, of all railroad com-
panies which shall duly pay into the treasury the said annual tax
on gross receipts as aforesaid, shall be exempt from taxation for
State purposes.

County Taxation of Railroad Property.

1876, ch. 159.

155. The property, real and personal, of each and every rail-
road company in this State, working their roads by steam, shall
be assessed and taxed for county and municipal purposes in the
same manner as the property of individuals is now assessed and
taxed; and the authorities of the several counties and the city of
Baltimore, are hereby authorized and directed to proceed to assess
and collect taxes on said property in the same manner as upon
like property of individuals now assessed and taxed or liable to
assessment and taxation by the laws of this State; provided, that
no extra assessment shall be made, and no extra or special tax
shall be levied or collected on any bridge or bridges over streams,
or on any tunnel forming any part of the roadway of any railroad
or railroads in this State, it being the meaning and intent of this
section, that any bridge over streams or any tunnel forming a