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Completion of Collections by
Collector.
87. To be allowed one year to com-
plete after expiration of his
term.
Limitations.
88. Four years on city and county
taxes.
Payment of Taxes by Corporations.
89. Shall pay state tax for previous
year on their capital stock.
90. If no capital stock, shall pay state
tax on their assessed property.
91. Provisions as to savings banks.
92. No exemption under provisions of
section 91 as to savings banks.
93. Certain banks and institutions not
affected by section 91.
94. Taxes on bonds on property wholly
within this state.
95. Penalty of failure of corporation
to pay state taxes.
96. Proceedings in such cases.
97. Certificate of comptroller under
seal shall be prima, facie evi-
dence.
98. Comptroller may employ attorney
to conduct proceedings. State
treasurer only to receive and re-
ceipt for monies due the state in
such proceedings.
99. Failure to pay state taxes for two
years shall constitute forfeiture
of charter in such cases.
Bonus Tax on Capital Stock of
Corporations.
100. What and when to be paid; excep-
tions.
101. Duty of comptroller In case of
failure to pay.
102. Suit to recover.
103. When charter shall be forfeited
for non-payment.
104. Receipts to be recorded; evidence.
Fees. Index.
105. Certificate of comptroller to be
prima facie evidence.
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106. Corporations incorporated prior to
March 21, 1894, not to be re-
leased from payment of bonus
under pre-existing law.
Payment of State Taxes on Balti-
more City Stock.
107-111. Provisions relating to; duty of
city register; of appeal tax court ;
penalties; compensation to Judges
of appeal tax court for their ser-
vices.
State Tax on Public Debt of the
State.
112. Treasurer to levy tax on taxable
state debt assessed at prescribed
rates.
113. Tax to be deducted from July In-
terest.
Assessment for State Taxes of Stock
of Public and Private Corpo-
rations.
114. How assessed for state taxes.
Tax on Commissions of Executors
and Administrators.
115. State tax of ten per cent on all
such commissions.
116. Orphans' court shall fix commis-
sions.
117. Executors and administrators shall
pay, when; suit on bond of.
118. Duplicate receipts to be given by
the6 register.
119. Orphans' court, in fixing commis-
sions, to make no allowance for
this tax.
Collateral Inheritance Tax.
120. All collateral successions to be
subject to a tax of five per cent ;
proviso.
121. Executors and administrators to
pay this tax.
122. To be paid on appraised value of
property.
123. To be paid within thirteen months.
124. Real estate to be appraised.
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