ART. 81.] SINKING FUND—TAXATION OF DOGS. 1265

portion of the roadway of any of said railroads, shall be valued at
the same rate that any other equal portion of said road is valued.
Co. Comm'rs v. Ann. & Elk. R. R Co , 47 Md. 592. Appeal Tax Court v.
Western Md R. R. Co.—Same v Union R. R. Co., 50 Md. 276. P. W. & B. R,
R. Co. v. Appeal Tax Court, 50 Md. 397.

Sinking Fund.

1884, ch. 419.

156. All monies remaining in the treasury of the State at the
close of each fiscal year, in excess of one hundred and fifty thou-
sand dollars, and of the sums required to meet the interest accruing,
due upon the public debt, and the expenses of the State govern-
ment defined by law, shall be held by the treasurer of the State
to the credit of the general sinking fund of the State, and shall
be invested by the treasurer in the overdue obligations of the
State; and when the same are not procurable, in the obligations
of the State not yet matured, or in the securities issued by the
United States, or in such other productive stocks or bonds as the
treasurer, the governor and comptroller concurring, may consider
safe and reliable; and the sum of one hundred thousand dollars,
which is directed to be set apart in each year for the augmentation
of the sinking fund, may be invested in the same manner and
under the same conditions by the said treasurer; and the invest-
ment so made shall be passed to the credit of the sinking fund,

Taxation of Dogs.

1874, ch. 506.

157. The boards of county commissioners in the several coun,
ides of this State are empowered and directed to provide for the
annual taxation of all dogs and bitches therein, at a rate of not less
than one dollar for each dog and two dollars for each bitch; pro-
vided, that the tax in Talbot county and Harford county shall be
one dollar on either dogs or bitches.

Ibid.

158. The county commissioners of the respective counties of
this State shall divide their counties into constabulary districts, in
accordance with the number of constables in each of said counties,
80