448
Not lawful to
transport
coal until
State tax is
paid
Not lawful to
receive coal
mined in this
State, until
State tax is
paid
Liability.
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LAWS OF MARYLAND.
CHAPTER 274.
AN ACT to regulate the taxation of Coal Mining
Companies in this State, for State purposes.
SECTION 1. Be it enacted by the General Assembly of
Maryland, That it shall not be lawful for any Coal
Mining Company or association in tins State to trans-
port any coal mined in this State on any railroad,
canal, or by any boat or vessel, from any mine in
this State to any place in this State or elsewhere, for
sale, until a State tax of two cents per ton of two
thousand two hundred and forty pounds, on said
coal, be first paid to the Railroad Company, Canal
Company, or Transportation Company undertaking
to transport the same immediately from the said
mine, or payment of the same be provided for, to
the satisfaction of said company undertaking to
transport the same as aforesaid.
SEC. 2. And be it further enacted. That it shall not
be lawful for any Railroad Company, Canal Company,
Transportation Company, or any other company, now
or hereafter doing business in this State, to receive
any coal mined in this State on board of any car,
boat or vessel, or in any way on its works for' trans-
portation immediately from the mine out of which
the same may be produced, to any point in this State
or elsewhere, for sale, until the State tax of two cents
per ton, of two thousand two hundred and forty
pounds, on every ton of two thousand two hundred
and forty pound's, of said coal shall have been paid
by the company, association or individual mining the
same, to the said company so undertaking to trans-
port the same as aforesaid; and any and every such
Railroad Company, Canal Company, Transportation
Company, or any other company, so receiving" coal
so mined as aforesaid, on its works for transporta-
tion as aforesaid, shall be liable to the State for the
State taxes on said coal so received for transportation
as aforesaid, and it shall be the duty of the said com-
pany so transporting the same to collect the said tax
before receiving such coal on its work as aforesaid.
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