634 LAWS OF MARYLAND. [CH. 226

(d) Rolling stock of railroads worked by steam shall, for
purposes of county and Baltimore City taxation, be appor-
tioned among the counties of this State and the City of Balti-
more in proportion to the mileage of such railroads therein;
and whenever the railroads owning, hiring or leasing said
rolling stock shall extend beyond the limits of this State,
that proportion of the total rolling stock not permanently
located in this State which the mileage of such railroad in
this State bears to its total mileage, shall be deemed located
and taxable in Maryland.

(e) Where one or more of several co-trustees are resi-
dents of this State or domestic corporations and one or more
non-residents or foreign corporations, that proportion of the
total value of the trust property which the number of resi-
dent trustees bears to the whole number of trustees shall be
deemed to be held in trust by a resident of this State, and
the residue to be held in trust by a non-resident thereof.

9. Any incorporated town in this State shall have power
(a) to select as the subjects of town taxation such classes of
personal property, of land, or improvements on land, assess-
able under this Article, as it may deem wise, and (b) to levy
such special or limited rates of town taxation as it may deem
wise on any class of property so selected as a subject of town
taxation for which a fixed or limited rate of town taxation is
not prescribed by this Article. Provided that, except as pro-
vided in Section 10 (c), all such town taxes shall be levied
upon assessments made pursuant to this Article by the county
commissioners of the county in which such town is situated or
by the State Tax Commission.

By Whom Assessment Shall Be Made.

10. (a) Except as in this section otherwise provided, all
property, real or personal, subject to ordinary taxation under
this Article, shall be valued and assessed for purposes of State
and county and/or city taxation by the County Commission-
ers of the county in which the same shall be subject to taxa-
tion hereunder, or if the same be subject to taxation here-
under in Baltimore City by the Appeal Tax Court.

(b) The following shall be valued and assessed for pur-
poses of State, county and/or city taxation by the State Tax
Commission;