582 LAWS OF MARYLAND. [CH. 488

title "What shall be Taxed and Where, " be and the same is
hereby repealed and re-enacted with amendments, to read as
follows:

6. (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, provided
that tangible personal property located in this State, and not
permanently located in any county or city shall, except as
provided in paragraph (5), be subject to taxation in the county
and/or city in which the owner resides.

SEC. 2. And be it further enacted, That a new section be
and the same is hereby added to Article 81 of the Annotated
Code of Maryland (1939 Edition), title "Revenue and Taxes",
subtitle "What shall be Taxed and Where", said new section
to be known as Section 6 (5), to follow immediately after
Section 6 (4), and to read as follows:

6. (5) All operating property located in this State of
railroads, other public utilities and contract carriers (except
motor vehicles and other mobile operating property not per-
manently located in this State of common and contract car-
riers by motor vehicle who are not residents of this State), in
the counties and/or cities to which the value thereof is appor-
tioned under Section 13.

SEC. 3. And be it further enacted, That Section 7 (15) of
Article 81 of the Annotated Code of Maryland (1939 Edition),
title "Revenue and Taxes", sub-title "What shall be Taxed
and Where, " be and the same is hereby repealed and re-enacted
with amendments to read as follows:

7. (15) Shares of stock in railroad, express or transporta-
tion, parlor car and sleeping car companies which are subject
to taxation under Section 95 upon their operating revenues
within this State; and (from State taxes only) the operating
property of such companies when the revenues therefrom with-
in this State are subject to taxation under Section 95.

SEC. 4. And be it further enacted, That a new section be
and the same is hereby added to Article 81 of the Annotated
Code of Maryland (1939 Edition), title "Revenue and Taxes",
sub-title, "What shall be Taxed and Where", said new section
to be known as Section 7 (29), to follow immediately after Sec-
tion 7 (28), and to read as follows:

7. (29) From county and city taxation only, rolling stock
of persons other than railroad, express or transportation,
parlor car and sleeping car companies.