The bill also made claim to recover the ad valorem taxes on the surplus and undivided profits of the plaintiff in error bank for the years 1892, 1893, and 1894, under the proviso contained in section 3 of chapter 26 of the Extra Session Acts of 1891, the proviso reading: 'Provided, that the surplus and undivided profits in such bank, banking association or other corporation shall be assessable to