574 REVENUE AND TAXES. [ART. 81

1896, ch. 148.

202. 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 any tunnel forming any part of the roadway of
any railroad or railroads or turnpike 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 or turnpikes shall be valued and assessed at the same
rate that any other equal portion of such railroad or turnpike is
valued.

1899, ch. 286.

203. All shares of stock in any. bank (other than a national
bank) incorporated by or located in or doing business in this
State shall be valued and assessed for the purpose of State,
county and municipal taxation to the owners thereof in the
county or city in this State, in which said owners may respec-
tively reside, in the same manner and to all intents and purposes
as if the said shares of stock were shares of stock in a national
bank located in this State, to the end that at no time shall the
shares of stock in any bank incorporated by or located in or doing
business in this State (other than a national bank, ) or the owner
or owners thereof be liable for or subject to any other or greater
taxation than the same, or the owner or owners thereof would be
if the said shares of stock were shares of stock in a national
bank located in this State.

Distilled Spirits.

1892, ch. 704

204. There shall be levied and collected upon all distilled
spirits in this State as personal property the same rate of taxa-
tion which is imposed by the laws of the State on other property
for State and county purposes.

Ibid.

205. For the purpose of such assessment and collection it is
hereby made the duty of each distiller, and of every owner or
proprietor of a bonded or other warehouse, in which distilled
spirits are stored and of every person or corporation having
custody of such spirits, to make report to the State tax commis-