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TAXES — continued. SEC.
attorney prosecuting to receive commissions........................... 83
but payment to or any other than the treasurer or a sheriff under
execution not effectual..................................................... 83
what allowance may be allowed to collectors by treasurer......... 84
attachment on judgment against a collector or his sureties may
belaid on money levied for their use................................. 85
State attorney may purchase property sold for State taxes.. .... 86
not to pay more than costs and taxes due........ ...................... 86
may sell or lease such property............................................. 87
right of redemption saved.................................................... 87
treasurer to pay cost of advertising....................................... 87
suit against collectors for county taxes, how conducted............ 88
defendant may have jury trial............................ ................. 89
big bond may be sued......................................................... 90
when chargeable with interest............................................. 90
may collect within a year after expiration of term of office... ...... 91
county taxes to be collected within three years................... .... 92
party may plead limitation in bar......................................... 92
State tax on capital stock of corporation, when and how p,.id.... 93
•when no capital stock to pay on assessed value of property....... 94
savings institutions to pay on certificates of deposit................ 95
to fuinish comptroller and county authorities with statement of
deposits........................................................................ 95
corporations issuing bonds or evidences of debt, to pay tax and
furnish statements............ ............................................... 96
corporations to furnish list of stockholders to county commis-
sioners where they reside................................................. 97
not to furnish where the corporations pay tax........................ 97
on stock loans of Baltimore, how ascertained and how paid. .98 to 101
pay of members of appeal tax court....................................... 102
on public debt of the State, how collected. ........................... 103,104
public debt, stock loans, capital stock, bonds, and certificates of
corporations, to be excluded from assessment for State taxes, 105
on commissions of executors, what........................................ 106
not payable when no commissions claimed............................. 107
where payable, and to whom................................................ 108
bond of executor liable for............................................. ..... 108
register to give duplicate receipts for..................................... 109
executor to send one to treasurer........................................... 109
to be evidence against register.............................................. 109
orphans' court to make no allowance for tax.................. ........ 110
foreign executors transferring stock liable to pay.................... 114
on commissions of trustees and receivers, what.............. ......... 115
trustees under deed to give bond.......................................... 116
how bond approved and hovi recorded................................... 116
court may lessen penalty and when....................................... 117
trustee failing to give, clerk to notify court............................ 118
court to remove trustee and appoint another, and upon what
notice....................................... .................................... 118
upon new trustee bonding, trust estate to vest in..................... 117
if trust not administered in court, trustee to report amount of
trust estate and commissions............................................. 120
commissions to be subject to tax........................................... 120
how trustee compellable to make report................................. 121
tax on commissions, to whom and when payable..................... 122
how payment enforced ...................................................... 122
clerk to give duplicate receipts for........................................ 123
trustee to send one to treasurer............................................ 123
copies of receipt evidence against clerk.................................. 123
what estates liable to collateral inheritance tax, and to what tax 124
who to pay, and when............................ .........................125,127
to be paid on appraised value, when not money or land............ 126
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