586 LAWS OF MARYLAND. [CH. 488

located as to which a direct apportionment is essential in
order to arrive at a just and fair apportionment. (3) The
remainder of the operating property permanently located shall
be apportioned in accordance with such method or methods
as will justly and fairly apportion to the several counties and
cities such part of the value thereof as is reasonably attribut-
able to the parts thereof located in each such county or city.
Operating property not permanently located in any county
or city, shall, in! so far as is reasonably consistent with a just
and fair apportionment, be apportioned to counties and cities
in proportion to the valuation and location of permanently
located operating property directly apportioned. Any such
operating property not permanently located in any county or
city, including mobile operating property, which cannot fairly
and justly be so apportioned, shall be apportioned to the
county and/or city in which the owner resides. In computing
the assessment for purposes of county or city taxation of
operating property (except land), other than operating prop-
erty (except land) assessed as provided in paragraphs (e)
and (f), in any county or city, the Commission shall deduct
from so much of the aggregate value of the operating property
as is apportioned to such county or city, the assessed value of
operating land located in such county or city and included in
such operating property, and shall also deduct such part or
parts of such operating property located in such county or
city as are exempt from county or city taxation under Section
7 or any special act or acts, and separately valued under
paragraph (e).

SEC. 8. 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 "Method of Assessment", said new section to be known
as Section 13%, to follow immediately after Section 13, and to
read as follows:

13%. (a) In determining how much of the rolling stock of
any person, except persons assessable under Section 13, is habit-
ually used on railroads in this State, the State Tax Commission
shall take into consideration the mileage made by the items
thereof within and without the State.

(b) The Commission shall allocate to this State the same
proportion of the rolling stock of parlor and sleeping car com-
panies habitually used on railroads in this State which the
main track mileage in this State over which such rolling stock
is habitually used bears to the total main track mileage within
and without this State over which such rolling stock is habit-
ually used.