ART. 81] EQUITABLE OWNERS—BRIDGES—TUNNELS. 1881

State, territory, district or foreign country, or issued by any
State, territory, district or foreign country, and all personal
property of any kind whatsoever, not exempt from taxation by
the laws of this State, in which any resident of any county
of this State has an equitable interest, with the legal title to
the same in some other person or corporation who is a resident
of some other county of this State or of the city of Baltimore,
or (in the case of a corporation) which has its main office or
principal place of business in some other county in this State
or in the city of Baltimore shall be valued and assessed for
the purposes of State and county taxation to the equitable
owner thereof in the county in which he or she resides, to the
extent of his or her equitable interest as aforesaid, and the
taxes due thereon shall be paid by the holder of said legal
title to the collector of taxes for the county or city in which
said property is so valued and assessed. All provisions of this
section, when they shall become operative, shall repeal all laws
or parts of laws, inconsistent herewith, to the extent of such
inconsistency.
Balto. City v. Safe Dep. and Trust Co., 97 Md. 660.

1888, art 81, sec. 155. 1896, ch. 120, sec. 2. 1896, ch. 143, sec. 202.

212. 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.

1898, ch. 286, sec. 203.

213. 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
120