712

LAWS OF MARYLAND.

CHAP. 486.

Taxes to be
levied.

221. All bonds, certificates of indebtedness, or evidence of
debt, in whatsoever form, made or issued by any public, or
private corporation incorporated by this State or any other
State, territory, district or foreign country, or issued by any
State, territory, district or foreign, country, and all: personal
property of any kind whatsoever, not exempt from taxation
by the laws of this State, in which any resident of any county
of this State has an equitable interest, with the legal title to
the same in some other person or corporation who is a resident
of some other county of this State or of the city of Baltimore,
or (in the case of a corporation) which has its main office or prin-
cipal place of business in some other county in this State or in
the city of Baltimore, shall be valued and assessed for the pur-
poses of State and county taxation to the equitable owner
thereof in the county in which he or she resides, to the extent
of his or her equitable interest aa aforesaid, and the taxes due
thereon, shall be paid by the holder of said legal title to the
collector of taxes for the county or city in which said prop-
erty is so valued and assessed.

Repeal.

SEC. 2. And be it enacted. That all provisions of this Act,
when they shall become operative, shall repeal all Acts or
parts of Acts, laws or parts of laws, inconsistent herewith, to
the extent of such inconsistency.
SEC. 3. And be it enacted, That this Act shall take effect
from the date of its passage.
Approved April 9, 1902.

CHAPTER 487.

AN ACT to regulate the payment of mileage to witnesses in
Frederick County.

Mileage
allowed.

SECTION 1. Be it enacted, That all witnesses summoned in

any case upon a summons issued out of the Circuit Court for
Frederick county, residing; in said county more than ten miles
from Frederick city, shall be allowed the sum of ten cents per
mile one way, for each mile over and above ten miles they
may reside from said Frederick city and which they are com-
pelled to travel in obeying said summons.

Only once in
each case

SEC. 2. And be it enacted, That said mileage shall not
be allowed more than once in any case, and shall be taxed up
and paid in the same way that witness fees are now paid.
SEC. 3. And be it enacted, That this Act shall take, effect
from the date of its passage.
Approved April 8, 1902.