736 LAWS OF MARYLAND. [CH. 226

State, prescribed by Section 167, which shall be paid and col-
lected in a manner provided now or hereafter by law; and the
real and personal taxable property belonging to such respective
railroad companies shall be subject to county and municipal
taxation to this State, in the respective counties and cities in
which such property is located; and where such respective rail-
road companies are subject to such gross receipts tax for State
purposes, their shares of stock and real or personal property
shall not be subject to taxation for State purposes, and when
such real or personal property of such respective railroad com-
panies is subject to county and municipal taxation, their re-
spective shares of stock shall not be subject to county and mu-
nicipal taxation, but the capital stock and property of all other
corporations which are subject to a tax upon their gross receipts,
other than railroad companies, shall be valued, assessed and
taxed for State, county and municipal purposes, like the cap-
ital stock and property of other corporations under this Article.

Approved April 9, 1924.

CHAPTER 226.

AN ACT to repeal and re-enact with amendments Section 1 of
Chapter 203 of the Acts of 1918. entitled "An Act to author-
ize the county school superintendents of Maryland to enlarge
the usefulness and increase the efficiency of public property. "
providing that public school houses in the counties may be
used for the meetings and entertainments of the American
Legion.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 1 of Chapter 203 of the Acts of 1918, enti-
tled "An Act to authorize the county school superintendents of
Maryland to enlarge the usefulness and increase the efficiency
of public property, " be and it is hereby repealed and re-enacted
with amendments, to read as follows:

1. The county school superintendents of Maryland be. and
are hereby authorized to enlarge the usefulness and increase the
efficiency of public property by allowing the use of public
school houses for farmers' meetings, public speakings, lectures,
entertainments, church festivals. Red Cross meetings, Y. M.
C. A. meetings, meetings and entertainments of the American
Legion and any other purposes which are for the civic welfare.

SEC. 2 And be it further enacted, That this Act shall take
effect June 1, 1924.

Approved April 9, 1924.