786 JOURNAL OF PROCEEDINGS [Mar. 18.

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 im
whch 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,
association or company, incorporated under the laws;
of this State, and belonging to any non-resident owner,
and all other personal property located in this State,
belonging to any non-resident owner, shall be valued
and assessed to the owner thereof, in the assessment
district in which said bank, corporation, association or
company may have its principal place of bussiness in
this State, or in which said personal property may be
located; all personal property belonging to a resi-
dent of this State, shall be valued and assessed to the
owner thereof in the assessment district in which said
owner may reside, except goods and chattels per-
manently located in any city or county of this State,
which shall be valued and assessed in the city or
county in which they are so located; in valuing real
estate in any county in this State, except in a city in
said county the assessors shall specify, as far as may
be practicable, the name or names of tracts or parcels
of land so valued, and the number of acres or quantity
of land in each, and the value per acre. They shall
separate the improvements upon the respective tracts
or parcels of real estate, in the said several counties, so
by them respectively valued. In valuing any lot or par-
cel of ground in the city of Baltimore, or in any city, in
any county, the said assessors shall specify, as nearly as
possible the precise location of each lot or parcel of land,
giving as nearly a s practicable the number of front feet
in each lot or parcel of ground, and the depth of each
lot or parcel of ground, and. the rate per front foot at
which the same is valued, and they shall value sep-
arately the improvements upon each lot or parcel of
ground in said city. When day building so valued
is located upon any street, and designated by a num-
ber, such number and the name of such street shall