ART. 811 RAILROADS—SINKING FUND—DOGS. 1869

County Taxation of Railroad Property.

1888. art. 81, sec. 155. 1876, ch. 159. 1896, ch. 120, sec. 2. 1896, ch. 143.

189. The property, real and personal, of each and every
railroad company in this State, working their roads by steam,
shall be assessed and taxed for county and municipal purposes
in the same manner as the property of individuals is now
assessed and taxed; and the authorities of the several counties
and the city of Baltimore are hereby authorized and directed
to proceed tp assess and collect taxes on said property in the
same manner as upon like property of individuals now assessed
and taxed or liable to assessment and taxation by the laws of
this State.

Co. Comm'rs v. Ann. & Elk. R. R. Co., 47 Md. 592. Appeal Tax Court v
Western Md. R. R. Co —Same v. Union R. R. Co., 50 Md. 276. P. W. & B.
R. R. Co. v. Appeal Tax Court, 50 Md. 397.

Sinking Fund.

Ibid. sec. 156. 1884, ch 419.

190. All monies remaining in the treasury of the State at
the close of each fiscal year, in excess of one hundred and
fifty thousand dollars, and of the sums required to meet the
interest accruing due upon the public debt, and the expenses
of the State government defined by law shall be held by the
treasurer of the State to the credit of the general sinking fund
of the State, and shall be invested by the treasurer in the
overdue obligations of the State; and when the same are not
procurable in the obligations of the State not yet matured, or
in the securities issued by the United States, or in such other
productive stocks or bonds as the treasurer, the governor and
comptroller concurring may consider safe and reliable; and
the sum of one hundred thousand dollars, which is directed to
be set apart in each year for the augmentation of the sinking
fund, may be invested in the same manner and under the same
conditions by the said treasurer; and the investment so made
shall be passed to the credit of the sinking fund.

Taxation of Dogs.

Ibid. sec. 157. 1874, ch. 506, sec. 1.

191. The boards of county commissioners in the several
counties of this State are empowered and directed to provide
for the annual taxation of all dogs and bitches therein, at a
rate of not less than one dollar for each dog and two dollars