ALBERT C. RITCHIE, GOVERNOR. 101

all personal property located in said territory the situs of which,
for purposes of taxation, is determined by the place of physical
location; to all personal property, including shares of the
capital stock of corporations belonging to residents in said
territory, the situs of which, for purposes of taxation, is deter-
mined by the place of residence of the owner, and to the
proportion of the personal property of ordinary business cor-
porations apportioned under Section 108 of Article 23, of
Bagby's Annotated Code of Public General Laws of Maryland
to the capital stock of such corporations owned by residents of
said territory.

All roads, streets, avenues or alleys lying in any of the
territory annexed to the City of Salisbury by this Act which
shall have been heretofore dedicated and accepted or legally
condemned as roads or streets under the provisions of any Act
of the General Assembly of Maryland or of the common law,
shall be held to be validly constituted public highways of the
City of Salisbury.

All of the inhabitants of the territory annexed to the City of
Salisbury by this Act shall in all respects and to all intents
and purposes be subject to the powers, jurisdiction and author-
ity vested or to be vested by law in the Mayor and Council of
Salisbury, and to all the ordinances now in force so far as the
same may be consistent with the provisions of this Act, and the
territory so annexed shall in all respects be taken and considered
as part, of the City of Salisbury.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1929.

Approved March 8, 1929.

CHAPTER 44.

AN ACT to add two new sections to Article 12 of the Code
of Public Local Laws of Maryland (1888 Edition), title
"Garrett County, " to be under sub-title "Swanton, " to be
known as Sections 224A and 224B and to follow imme-
diately after Section 224 of said Article, providing that the
County Commissioners of Garrett County shall pay a cer-
tain sum annually to the village of Swanton for street and