ART. 81] VALUATION AND ASSESSMENT——TAXATION. 1791

reside and such respective owners shall pay the taxes thereon.
All real properties in this State belonging to any bank incor-
porated under the laws of this State or of any other State, or
belonging to any national bank located in this State, or to any
company or corporation incorporated by or under the laws of
this State, or of any other State, or under the laws of the
United States, or of any territory or under the laws of the
United States relating to the District of Columbia, or belonging
to any joint stock company doing business in this State, are and
shall be valued and assessed for the purpose of State, county
and municipal taxation as the property of such bank, company,
corporation or joint stock company and such bank, company,
corporation or joint stock company shall pay such respective
taxes thereon, All money belonging to residents of this State
which shall be the proceeds of the sale of stocks, bonds or
other property disposed of for the purpose of evading and
escaping taxation, all shares or interest in any joint stock
company, and all shares of stock in any bank incorporated
under the laws of this State, or any national bank located in
this State, or in any corporation incorporated under the laws of
the 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; the taxable value of such shares shall be
ascertained and determined and the taxes thereon levied and
collected as is now or may be hereafter provided by law.

All personal property in which any resident of this State
has au equitable interest with the legal title to the some in
some other person or corporation who is a non-resident shall
be valued and assessed for the purposes of State, county and
municipal taxation to the equitable owners thereof in the
county or city in which he, she or it resides and such equita-
ble owner or owners shall pay the taxes thereon.

All shares of stock or shares in any bank other than a
national bank, or in any company or corporation incorporated
by or located in and doing business in any other State or the
District of Columbia, or in any territory or foreign country
owned by residents of this State shall be valued and assessed
for the purposes of State, county and municipal taxation to
the owners thereof in the county or city in which said owners
may respectively reside. All bonds made or issued by any
State or District of Columbia or territory, or by any corpora-
tion whatsoever belonging to the residents of this State, all