1854 REVENUE AND TAXES. [ART. 81

the city of Baltimore, or in any county where the tools and
machinery of manfacturers have been exempted from county
taxation, in addition to the return provided to be made by the
preceding section, shall furnish to the appeal tax court of
Baltimore city, or to the county commissioners of such county,
a true statement of the mechanical tools, whether worked by
hand or by steam, or other motive power, and of any machinery,
manufacturing apparatus, or engines owned by such corpora-
tion and actually employed and used in the business of manu-
facturing in said city or county; and the property so returned
shall be valued and assessed by said appeal tax court, or by
the county commissioners; and the said appeal tax court or
county commissioners shall give duplicate certificates of such
valuation to such president, or other officer, who shall transmit
one of such certificates, with his return, to the State tax com-
missioner; and the State tax commissioner, in addition to the
valuation which he is required to make for State taxation,
shall make a further valuation of the stock of said corpora-
tion, by deducting from the value of each shore, as assessed
for State taxation, the proportionate amount of the value of
tools and machinery, as assessed by the said appeal tax court
or county commissioners; and the valuation of the shares thus
determined shall be that for all shares taxable in the city of
Baltimore for city taxes, if the said corporation is located in
Baltimore city, or for the county taxes if the county wherein
the corporation is located has exempted manufacturer's tools
and machinery from taxation.
Con. Gas Co. v. M. & C. C., 62 Md. 589.

1888, art. 81, sec. 144. 1876, ch. 178.

162. As soon as the State tax commissioner shall have
valued and assessed the shares in the several banks and other
corporations in this State he shall certify and return the said
valuation to the comptroller of the treasury, who shall at once
proceed to notify the president, cashier or other proper officer
of such banks or other corporations of the said valuation and
assessment of their shares, respectively, by transmitting to
such president or other officer an account of the State taxes
due from such bank or other corporation under such valuation
and assessment, by mail, under cover, fairly directed to such
president or other officer, and shall note in a book the date of
placing in the mail the envelope or cover containing such
account. If no appeal be taken within thirty days from such