366 CORPORATIONS—RAILROAD—RELIGIOUS. [ART. 23.

ing and operating such steamships or steamboats, where such steam-
ships and steamboats can be used wholly or in part in connection
with the business of said railroad company.
State v. B. & O. R. R. Co., 48 Md. 79.

1876, ch. 159.

204. 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
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.

Appeal Tax Court v. Union R. B Co.—Same v. West. Md. R. R. Co., 50 Md.
274. P. W. & B. R. R. Co. B. Appeal Tax Court, 50 Md. 397.

Religious Corporations.

1868, ch. 471, sec. 156.

205. In every church, religious society or congregation, of
whatever sect, order or denomination, or which shall at any time
hereafter be known and acknowledged in the State, and protected
in the free and full exercise of its religion by the constitution and
laws thereof, there shall be sufficient power and authority in all per-
sons above twenty-one years of age, belonging to any such church,
society or congregation, to elect, at their discretion, certain sober
and discreet persons, not less than four, nor more than twelve,
which persons so elected, upon being registered, as hereinafter
directed, shall be constituted a body politic or corporate to act as
trustees in the name and behalf of the particular church, society