1892.] OF THE SENATE. 785

of February, or at an earlier day, if the Appeal Tax
Court of Baltimore city shall so order.

180. Between the first Tuesday of May and the
second Tuesday of September, in the year eighteen
hundred and ninety-two, each of the assessors of the

several respective assessment districts in every county,
(except that in Baltimore county, and Charles county,
the work shall not commence in Charles county until on
or after the first Tuesday in June, and in the city of
Baltimore, and in Baltimore- county, between the
third Tuesday in July and the second 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 all 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
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