1048

LAWS OF MARYLAND.

SEC. 7. And be it enacted, That this Act shall take effect

from the date of its passage.

Approved April 12, 1904.

CHAPTER 605.

AN ACT to regulate and levy a tax upon the gross receipts

and earnings of the electric railroad companies operating

and doing business in the City of Cumberland and Allegany

County, Maryland.

SECTION I. Be it enacted by the General Assembly of Mary-

Levying a tax

land, That a tax of one per centum be levied annually on the

on electric
railroad

gross receipts and earnings of all electric railroad companies

earnings.

incorporated by or under the authority of this State or Alle-

gany County and doing business in said Allegany County;

and said tax shall be due and payable on or before the first day

of June in each and every year at the places or to the officers

to be hereinafter named in this Act ; provided, however, that

until the year 1910 the said electric railroad companies sub-

ject to this Act may deduct from the aforesaid tax of one per

centum of their gross proceeds such a proportion thereof as

may be equal to the mileage of their tracks located in any of

the incorporated towns of said county as to which there ex-

ists a legal obligation to pave the streets or any part thereof,

and to actually pave the same when lawfully required so to

do ; such mileage in such incorporated towns in case of dispute

to be determined by a survey of the county surveyor of said

county, but that on and after the first day of June, in each and

When taxes
are payable.

every year after the year 1910, such taxes shall be payable as

hereinafter and hereinbefore provided without deduction what-

soever.

SEC. 2. And be it enacted, That it shall be the duty of the

Treasurer to

treasurer or other financial officer of every such electric rail-

report
amount of

road company, on or before the first day of February in each

gross receipts,
etc.

and every year, to report in writing under oath to the County

Commissioners for Allegany County and the treasurer of the

City of Cumberland, respectively, the total gross receipts and

earnings of the company of which he is such treasurer or other

financial officer, from all sources for the year ending on the

preceding thirty-first day of December; and said report shall

be made out in detail, as stated on the books of said company.

SEC. 3. And be it enacted, That the tax found to be due from

every such electric railroad company upon the report as