INDEX

4027

		Art.	Sec.
	Taxes — Cont'd:
	"Real estate" defined...............	81	2
	Real estate or property— Land and
	improvements to be assessed
	separately .................	81	14
	Real Estate :
	Sale of, for taxes.................	81	199
	What taxable ..................	81	6
	Real Property :
	Sale of, for taxes; distraint on;
	advertisement .............	81	76
	When taxable .................	81	6
	Recordation tax ..................	81	220
	Records — Extent of, for publicity...	81	43
	Refund of taxes ..................	81	161, 162
	Refunds — When to be made .......	81	196
	Registers of Wills:
	(See Inheritance Tax, hereunder.)
	Report of property liable to taxa-
	tion .......................	81	33
	Removal :
	Account of property removed ....	81	40
	Notice to authorities of place of ...	81	42
	Removal of property — Deductions
	on account of ..............	81	38
	Reports — By corporation to S. T. C	81	187-189
	Residence of executors, etc., for tax
	purposes ..................	81	3
	Resident — Who deemed, for tax
	purposes ...................	81	3
	"Residents of this State" defined .....	81	2
	Resistance to collectors.............	81	91-93
	Returns :
	By corporations to S. T. C ......	81	187-189
	Failure to render; assessment of
	personal property ..........	81	41
	Returns of collectors, when to be
	made ......................	81	56
	Roads — Mileage tax for mainte-
	nance of ..................	81	218, 219
	Rolling stock of railroads...........	81	8,10
	Rolls ............................	81	44
	Rules of construction..............	81	1-3
	Safe Deposit and Trust Companies :
	Gross receipts tax................	81	95
	What not included in "gross re-
	ceipts" ....................	81	95
	Sales :
	(See Tax Sales, hereunder.)
	To evade taxes..................	81	6
	Saving clause ....................	81	1
	Savings Banks:
	(See Exemptions, hereunder.)
	Franchise tax ..................	81	94
	School levy — To be made separately
	in counties .................	81	62
	Schools — Intangible personal prop- erty of certain schools in
	Baltimore City exempt from
	taxation ...................	81	7
	Secretary of State — To furnish list
	of officers to Comptroller ....	81	103
	Shares of stock — When taxable ....	81	6
	Shares of stock in domestic corpo-
	rations ....................	81	6
	Special County and Municipal
	Taxes:
	Bonds or notes for unemployment
	relief; limitations; expendi-
	tures, etc....................	81	208-215
	Tax levy for general welfare and
	unemployment relief ........	81	207
	128

		Art.	Sec.
	Taxes — Cont'd :
	Special Taxes ....................	81	94-149
	Bonus tax .....................	81	141-143
	Collateral inheritance tax.......	81	110-139
	Denned .......................	81	4
	Franchise tax on corporations.......	81	144-149
	Franchise tax on deposits of sav-
	ings banks ................	81	94
	Gross receipts tax ...............	81	95
	Tax on official commissions.......	81	101
	State Comptroller:
	(See Comptroller, hereunder.)
	To collect State taxes on certain
	classes of property ..........	81	63
	State Tax Commission ............	81	167-189
	Advertisements of general assess-
	ments .....................	81	186
	Appeals from County Commis-
	sioners or Appeal Tax Court	81	191
	Appeals from decisions of com-
	mission — Who may make .....	81	194
	Appeals :
	To be a stay ; refunds..........	81	196
	Petition for; procedure; deci-
	sion .......................	81	192
	When to be made .............	81	195
	Appointment ; oath ; term, etc .....	81	167
	Assessments :
	Certification of ..............	81	17,20
	Compensation of County Com-
	missioners .................	81	185
	Failure of county to levy for
	cost of; mandamus..........	81	184
	Levy to pay cost of; failure to
	levy .......................	81	183, 184
	Notice by advertisement of gen-
	eral .......................	81	186
	To supervise .................	81	175
	Uniform plan ................	81	182
	Assessors — Appointment, re-
	moval, oath, compensation,
	etc. ........................	81	180, 181
	Attorney-General — Legal adviser
	of .........................	81	173
	Bonus tax — Deposit of, with; ac-
	count to Comptroller and
	Treasurer ..................	81	143
	Certificate to, of total basis of
	assessment .................	81	45
	Certification of assessments ......	81	17,19
	Classification of property ........	81	194
	Corporations:
	Annual reports ...............	81	187
	Penalty for failure to report.....	81	188
	County Commissioners — Com-
	pensation for assessment
	work ......................	81	185
	Decisions by ; evidence of .......	81	171
	Distilled spirits — Duties as to as-
	sessment of ................	81	18-23
	Duties .........................	81	174
	Employees .....................	81	169
	Filing information of address of
	party or agent, etc .........	81	193
	Foreign corporations — Reports ...	81	189
	Gross receipts tax — Duties re ....	81	97,99
	Hearings ......................	81	172
	Investigations — Power to make ...	81	171
	Jurisdiction, powers and duties ...	81	175
	Laws of other states — To inquire
	into .......................	81	175