572 REVENUE AND TAXES. [ART. 81

1896, Ch. 140. _

199. For the purposes of county and municipal taxation, the
total assessment and valuation of rolling stock of railroad com-
panies made in the assessment district in which is the legal situs
of said rolling stock, as defined by section 178 shall be divided
among the counties and the city of Baltimore in proportion to
the mileage of the railroads located in such counties and city
respectively, and the provisions of section 178 in so far as the
same are in conflict with the provisions of this section, are hereby
expressly repealed, and for the purpose of making the apportion-
ment and division aforesaid of said rolling stock mentioned in
section 178 according to such mileage, the several boards of con-
trol and review of the respective counties and of the city of
Baltimore shall, as soon as they shall have completed the assessment
thereof, report to the State tax commissioner the total assessment
or valuation of the rolling stock of said railroad companies, so
made in their respective counties and in said city, and the assess-
ment district in which is the situs of said rolling stock, as defined
by said section 178, and the said tax commissioner shall thereupon
forthwith make the apportionment or division aforesaid of such
total valuation among the several counties and the city of Balti-
more according to the mileage therein, respectively, of such
railroads, and after having made such apportionment or division
thereof, he shall certify to the respective boards of county com-
missioners of the several counties and to the Appeal Tax Court
of Baltimore city, the amount of the proportion of the valuation
of such rolling stock to which each such county or the skid city
is so entitled; and such proportions, respectively, shall thereafter
be valued and assessed for purposes of taxation in such respective
counties or said city, subject to the right of appeal as in other
cases in this article.

Ibid.

200. It shall be lawful for any railroad company or other cor-
poration, in executing a mortgage on property located in this
State, for the purpose of securing the payment of bonds issued
by such corporation, to covenant in such mortgage to pay the
taxes levied upon such mortgage, or the bonds secured thereby,
or on the interest payable thereon; and in such cases the oath
prescribed in sections 146 D and 146 D-1, shall not be required;