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1892.] OF THE HOU'SE OF DELEGATES. 1065
third Tuesday in July and the seaond Tuesday in
September, in the year eighteen hundred and ninety-
two,) shall in the manner provided in this Act when-
ever he may deem it necessary, view ail goods and
chattels in their respective assessment districts, and
shall diligently investigate and inquire, and by per-
sonal inspection and all lawful means inform himself,
of all property therein or belonging to residents
thereof, and required to be returned, and he shall
value the same at its full cash value, without looking
to a forced sale, and when he is valuing the property
of any person who has returned the schedule required
by section one hundred and seventy-nine, he shall
take such schedule with him and set down his valu-
ation of the property returned therein in the proper
column opposite the valuation thereof by the owner or
person returning such schedule; and he shall make all
valuations upon his own judgment, and shall not be
concluded by the valuations made by the owner
or person returning the schedule. All property per-
manently located in any county of this State or in the
City of Baltimore, shall be valued and assessed to
the owner thereof in the assessment district in which
said property is so permanently located. All rolling
stock of all railroads worked by steam employed in
operating and running over lines of railroads situated,
being and lying in this State, except rolling stock of
railroads exempt from taxation by irrepealable con-
tract with the State, shall be considered as personal
property and as such for the purpose of county and
city taxation shall be valued, assessed and taxed to
the said railroads owning, hiring, using or leasing the
same as other personal property is valued, assessed
and taxed under the provisions of this Act, and for
the purposes of such valuation, assessment and tax-
ation the situs of said rolling stock shall be taken
and considered to be in the assessment district in
which is located the principal place of business of
such railroad companies located in this State, unless
it shall appear that the situs of such rolling stock is
in some other city or county of this State than that in
which the principal place of business of said railroad
is located in this State. All shares or shares of stock
in any National bank, or in any bank, corporation,
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