562 REVENUE AND TAXES. [ART. 81

same proportion to the total value of said rolling stock which the
mileage of said railroad in Maryland bears to its total mileage;
this proviso is not to apply to such rolling stock as is perma-
nently located within the limits of this State. In valuing the
stock or shares in any bank, company, association, or corporation,
the number of shares of such stock in such bank, company, asso-
ciation or corporation owned by the persons to whom the same
are valued shall be stated together with the respective taxable
value of each, as ascertained by the State tax commissioner. In
valuing bonds, securities and other investments the nature of
such bonds, securities and other investments shall be briefly
stated with the respective values of each. In valuing and assess-
ing any property in this State not exempted from taxation under
the laws thereof which is not specifically mentioned in this article
the method pursued shall be that prescribed by the laws of this
State which are applicable to such property and are in force
where such valuation is made.

1896, ch. 120

179. Whenever the said assessors prior to the filing of their
returns as hereinafter provided, shall discover or receive credible
information or have reason to believe that any real or personal
property has been omitted in the assessment of property in the
respective assessment districts, and has not been scheduled and
assessed, or that any person, company or corporation has from
any cause omitted to list the whole or any part of his, her or their
property, or that any real estate by reason of defective descrip-
tion thereof, has not been properly assessed they shall proceed
forthwith to correct their lists and add such property to the assess-
ment so that said property and the owner thereof may be charged
with the proper valuation and assessment of property.

Ibid.

180. If any person or corporation has failed to make the
schedule and return provided for in section 173 within the period
of twenty days after the delivery or mailing of said schedule to
said person or corporation, it shall be the duty of the assessor
who has furnished said schedule to proceed at once to assess and
value all of the property of every kind belonging to said person
or corporation so failing, and which is taxable in said assessment