ALBERT C. RITCHIE, GOVERNOR. 625

upon which assessments become final for such year, subject only
to correction as herein authorized.

(23) The word "collector" with reference to a county or
city shall include a treasurer or other officer whatsoever his
title performing the duties of a collector.

3. For the purposes of this Article:

(a) An executor of a deceased person shall in respect to
assets of the estate in his hands be deemed a resident of the
county (including the City of Baltimore) in which letters
testamentary or of administration unrevoked shall have been
issued; and if the decedent resided in any city in such county,
then of such city. A guardian of an infant appointed by any
Court of this State shall in respect to the assets in his hands as
such guardian be deemed a resident of the county (including
the City of Baltimore) in which he shall have been appointed,
and if the ward resides in a city in such county then of such city,

(b) A person or firm engaged in business in this State
shall, in respect to personal property, tangible or intangible,
which is used in or in connection with the business so carried

on in this State, and which would be taxable if the owner
were a natural person residing in this State, be deemed a
resident of this State and of the county and/or city in which
such business is conducted.

(e) The owner of a life estate, term for years perpetually
renewable or other particular, limited or defeasible estate in
either real or personal property, but not the owner of a lease
for less than fifteen years containing no stipulation on the
part of the lessee to pay the taxes on the rented property,
shall be chargeable with the taxes thereon, with such right
to indemnity from other persons as may be provided for by
private contract, express or implied, in fact or in law.

(d) Except as in this Article otherwise provided, a trustee,

executor, guardian or other fiduciary shall be taxable in re-
spect of the property held by him as such fiduciary; but such
liability shall extend only to the trust assets, and no judgment
or execution against the fiduciary therefor shall,. unless the
fiduciary be guilty of some default or breach of duty, bind any
property held in his own right.