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Proceedings and Acts of the General Assembly, 1874
Volume 211, Page 2901   View pdf image (33K)
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42

LAWS OF MARYLAN D.

 

CHAPTER 44. '

 

A BILL ENTITLED AN ACT to repeal section

 

ninety-seven, of article eighty-one of Public Gen-

 

eral Laws, entitled " revenue and taxes," and to

 

re-enact the same with amendments.

Repealed and
re-enacted

SECTION 1. Be it enacted by the General Assembly of

 

Maryland, That section ninety-seven, of article eigh-

 

ty-one, of the code of Public General Laws relating

 

to revenue and taxes, be and the same is hereby re-

 

pealed, and re-enacted so as to read as follows :

Proper officer

SEC. 97. The president or other proper officer of

of corporations
to furnish list of

the banks, State and National, and other incorpoiated

stockholders

institutions in the several counties and the City of

 

Baltimore, shall annually, on the first day of March,

 

furnish to the county commissioners or appeal tax

 

court of each county or city in which any of its stock-

 

holders may reside, a list of the said stockholders,

 

so far as their place of residence may be known to

 

such officer, together with the amount of stock held

 

by each. In case the president or other proper offi-

 

cer of any bank or other corporation aforesaid, fail

 

or refuse to. furnish the statement herein required to

Penalty for a
refusal

the appeal tax court, or the county commissioners,

 

aforesaid, on or before the day herein before speci-

 

fied for that purpose, then for each day that shall

 

elapse, until the said statement shall be furnished

 

the said bank or other corporation, aforesaid, shall

 

pay to the mayor and city council of Baltimore, or

 

to the county commissioners as the case may be, the

 

sum of twenty-five dollars, provided, that it shall

Proviso

and may be lawful for any banks, or other incorpo-

 

rated institution to agree in any year, with county

 

commissioners, or appeal tax court to pay taxes on

 

such amounts of stock as may be agreed upon

 

between them and the said commissioners or appeal

 

tax court, without resort to the individual stock-

 

holders, and for the valuation and effectual collection

Non-residents

of the taxes assessed on the stock of banks or other

 

incorporated institutions, held by non-residents, the

 

president, or other proper officer of the corporation

 

shall annually, on the first day of March, make out,

 

and deliver to the county commissioners, or appeal

 

tax court of the proper county or city, an account of



 
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Proceedings and Acts of the General Assembly, 1874
Volume 211, Page 2901   View pdf image (33K)
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