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1892.] OF THE HOUSE OF DELEGATES. 1041
of debt in whatever form made or issued by any State,
territory, country, District of Columbia, public cor-
poration or foreign county, owned by lesidents of
this State, shall be subject to valuation and assess-
ment to the owners thereof in the county or city in
which owners may respectively reside, and all other
property of every kind, nature and description within
this Slate shall be valued to the lespective owners
thereof in the manner prescribed by this Article, and
shall be assessed and taxed as the property of such
respective owners, according to such prescribed
methods of valuation, except as prescribed in sectiou
three of this Article ; the property, real and personal,
of each and every railroad company in this State,
working their roads by steam power, shall be assessed
and taxed for county and municipal purposes, in the
same manner as the property of individuals is now
assessed and taxed; provided, that no extra assess-
ment shall be made and no extra or special tax shall
be levied or collected on any bridge or bridges over
streams forming any part of the roadway of any rail-
road or railroads or turnpike companies in this State,
it being the meaning and intent of this Act that any
bridge over streams forming a portion of the roadway
of any of said railroads and turnpikes, shall be valued
at the same rate that any other equal portion of said
road is valued; and provided, further, that all tun-
nels or sub-ways forming a part of the roadway or sub-
way of any railroad, tnrnpike company or other cor-
porations shall be valued at their actual worth, as
other property in this State is required to be valued
under the provisions of this Act; the shares of capital
stock of National Banks located in this State, and of
other corporations incorporated under the laws of this
State, belonging to the citizens of this State, shall be
valued to the owners thereof in the city of Baltimore
and in several counties of this State, at the same rate
at which the same are valued by the State Tax Com-
missioner for the year eighteen hundred and ninety-
two; and it shall be the duty of the State Tax Com-
missioner to furnish the assessors in the city of Balti-
more and of several counties with a copy of the assess-
ment of the shares of capital stock of each such bank
and other corporations of this State; all bonds and
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