870
In case of
death or re-
signation.
In force.
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LAWS OF MARYLAND.
Clerk of the Circuit Court, for similar services; in
the case of the death or resignation of said Treasurer
at any time during the term for which he shall have
been appointed or elected, as the case may be, the
County Commissioners shall, within twenty days,
thereafter, appoint some one to fill said vacancy, who
shall take the oath, and give the bond hereinbefore
required to be taken and given by the Treasurer, and
the Treasurer shall, at the expiration of his term of
office, transfer and deliver to his successor in office,
all books, accounts and papers of every kind, con-
nected with his office.
SEC. 2. And be it enacted, That this Act shall take
effect from the date of its passage.
Approved April 1, 1872.
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Rate of tax
on gross re-
ceipts of rail-
roads.
Proviso.
Duty of offi-
cers of rail-
roads.
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CHAPTER 234.
AN ACT to tax the gross receipts of railroad com-
panies in this State for State purposes.
SECTION 1. Be it enacted by the General Assembly of
Maryland (, That a State tax of one-half of one per
centum be and the same is hereby levied annually
upon the gross receipts of all railroad companies,
worked by steam, incorporated by or under authority
of the State, and doing business therein; and the
said tax shall be due and payable at the treasury on
or before the first day of March in each and every
year; provided that the gross receipts of the Wash-
ington Branch of the Baltimore and Ohio Railroad
shall not be taxed under this Act so long as said
road is required to pay-one-fifth of its receipts from
passengers on said branch road.
SEC. 2. And he it further emu-fed, That it shall he
the duty of the President, Treasurer, or other finan-
cial officer of every such railroad company, on the
first day of February, in the year of our Lord one
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