HERBERT R. O'CONOR, GOVERNOR. 583

SEC. 5. And be it ^wrtlfier enacted, That Section 8 (a) 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and Where", be and the same is hereby repealed and a new
section be and the same is hereby enacted in lieu thereof, said
new section to be known as Section 8 (a), to follow imme-
diately after Section 7, and to read as follows:

8. (a) So much of the rolling stock of any person as is
habitually used on railroads in this State, shall be deemed
tangible personal property located in this State, whether or
not the individual items are continuously in this State or are
constantly changing.

SEC. 6. And be it further enacted, That a new section be
and the same is hereby added to Section 10 (b) of Article 81
of the Annotated Code of Maryland (1939 Edition), title
"Revenue and Taxes", sub-title "By Whom assessment shall
be made", said new section to be known as Section 10 (b)
(7), to follow immediately after Section 10 (b) (6), and to
read as follows:

, 10. (b) (7) Boiling stock of any person.

SEC. 7. And be it further enacted, That Section 13 of Ar-
ticle 81 of the Annotated Code of Maryland (1939 Edition),
title "Revenue and Taxes", sub-title "Method of Assessment",
be and the same is hereby repealed and a new Section be and
the same is hereby enacted in lieu thereof, said new Section
to follow immediately after Section 12 of said Article, to be
known as Section 13, and to read as follows:

13. Operating property, except land, of railroads, other
public utilities and contract carriers shall be valued and as-
sessed as follows:

(a) The State Tax Commission shall determine in each
case what operating property, located in this State, or partly
within and partly without this State, shall comprise an operat-
ing unit. An operating unit shall include all railroads, other
public utilities and contract carriers for which separate operat-
ing accounts are not maintained. If separate operating ac-
counts are maintained, an operating unit shall not include more
than one railroad, other public utility or contract carrier unless
the Commission finds that the same are under the same or com-
monly controlled management, and that such inclusion is neces-
sary to ascertain the value of some of or all the operating prop-
erty thereof located in this State. The Commission shall value