488 LAWS OF MARYLAND. [CH. 277

SEC. 19. And be it further enacted, That Section 6(2) of
Article 81 of the Annotated Code of Maryland, (1935 Supple-
ment) title "Revenue and Taxes", sub-title "What shall be
Taxed and Where", be, and the same is hereby repealed and
re-enacted, with amendments, so as to read as follows:

(2) All tangible personal properties located in this State, by
whomsoever owned, in the county and/or city in which the
same are respectively permanently located, (a) provided that
rolling stock of railroads worked by steam shall be taxed
only as provided in Section 2(d)¹; and (b) provided further
that tangible personal property located in this State, and not
permanently located in any county or city shall be subject
to taxation in the county and/or city where the owner resides
or has his or its principal office or place of business in this
State.

SEC. 20. And be it further enacted, That Section 2(9) of
Article 81 of the Annotated Code of Maryland (1935 Supple-
ment), title "Revenue and Taxes", sub-title "Rules of Con-
struction", be, and the same is hereby repealed and re-enacted,
with amendments, to read as follows:

(9) The phrase "ordinary business corporation" shall mean
any corporation having a capital stock, except corporations
of the following classes, but only if such corporations are
doing business in this State: railroad and other public service
corporations operating railroad or other public service prop-
erties, lines or works in this State (other than properties,
lines or works for transportation by air or transmission by
radio), oil pipe-line corporations operating oil pipe-lines in
this State, safe deposit and trust companies, building or home-
stead associations, state, national and savings banks, and
savings and finance corporations.

SEC. 21. And be it further enacted, That all sums collected
by or remitted to the Comptroller under the provisions of this
Act, and all sums collected by or remitted to the Comptroller
under the provisions of any law repealed, or repealed and
re-enacted by this Act, after September 30th, 1939, and any
balance remaining in the State Fund for Aid to the Needy on
September 30th, 1939, shall be paid into the General Treasury
of the State, and disbursed therefrom in the manner and for
the purposes prescribed by law.

SEC. 22. And be it further enacted, That all Acts and parts
of Acts, whether public general or public local, or special,
inconsistent with the provisions of this Act, be, and they are
hereby repealed to the extent of such inconsistency.

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¹ See Ch. 434, Acts of 1939.