ART. 23] RAILROAD COMPANIES. 661

1888, art. 23, sec. 202. 1868, ch. 471, sec. 217.

291. No railroad or mining company formed or organized
under any of the provisions of this article, or which has organ-
ized under any existing laws, charter or act of the general
assembly of this State, shall own, conduct or carry on any
store, or have any interest in any store, or receive any portion
of the profits thereof; but nothing herein contained shall pre-
vent the employes of any corporation from forming co-operative
stores.

Ibid. sec. 203. 1868, ch. 471, sec. 218.

292. Any railroad company incorporated under the laws of
this State may own and operate any line of steamships or
steamboats, or may subscribe to or hold the stock of any com-
pany owning and operating such steamships or steamboats,
where such steamships and steamboats can be used wholly or in
part in connection with the business of said railroad company.

State v. B. & O. R. R. Co., 48 Md. 79.

Ibid. sec. 204. 1876, ch. 159. 1896, ch. 143

293. 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 to 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; provided, that 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 on any tunnel forming any
part of the roadway of any railroad or railroads 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 shall be valued at the same rate that
any other equal portion of said road is valued.

Appeal Tax Court v. Union R. R. Co.—Same v..West. Md. R. R. Co., 50
Md. 274. P. W. & B. R. R. Co. v. Appeal Tax Court, 50 Md 397.

1904, ch. 620.

204. Every railroad company incorporated under the laws
of this State shall have the right, wherever it considers that
the crossing of its tracks by a public highway is dangerous, to