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161. Penalty for failure to comply with
sections 159 and 160.
162. Also furnish a full statement of
their real estate : how value of
stock shall be ascertained; duty
of state tax commissioner; rail-
road companies.
163. Assessment of stock or property
of corporations whose capital in
whole or in part is invested in
taxable securities; provisos.
164. Abatement of plant of manufac-
turing establishments.
165. State tax commissioner to return
to comptroller his valuation of
stock; notification to corpora-
tions; appeal.
Increase of Assessment.
166. Owner to be notified before; pro-
ceedings thereupon.
Tax on Gross Receipts of Certain
Corporations.
167. Tax upon gross receipts of rail-
road, telegraph, cable, express or
transportation, telephone, parlor
car, sleeping car, safe deposit,
trust, guarantee, fidelity, oil pipe
line, title insurance, electric light,
electric construction, gas, guano,
phosphate and fertilizer compa-
nies, firms, etc.; proviso.
168. Duty of such companies, etc., to
report receipts; state tax.
160. False statement; failure to report.
170. Explanation of terms.
171-186. Provisions in detail for the
ascertainment, enforcement and
collection of such gross receipts
taxes.
Tax on Mortgages.
187. Tax of eight per centum upon in-
terest on mortgages in Worces-
ter. Somerset. Carroll, Montgom-
ery, Frederick and Dorchester
counties for county purposes
only; proviso.
188. When the year for such collection
shall beirin and end.
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189. Covenant by mortgagor to pay
mortgagee's tax to be null and
void.
190. Oath of mortgagee.
191. Unreleased mortgages; clerks to
furnish lists to county commis-
sioners.
192. Mortgagor paying tax shall have
amount with interest deducted
from mortgage debt.
County Taxation of Railroad
Property.
193. Property to be taxed for county
and city purposes like property
of individuals.
Sinking Fund.
194. How surplus monies in treasury
shall be invested.
Taxation of Dogs.
195. County commissioners may pro-
vide for.
196. Division of counties into districts ;
duty of constables to enumerate.
assess and collect; compensation.
197. County commissioners to furnish
constables with metal tags to be
worn by all dogs; when dogs
may lawfully be killed.
198. Malicious removal of such tag.
190. Loss of tag : duplicate may be sup-
plied.
200. Constables may be removed for
neglect of duty under sections
196 and 197.
201. Counties excepted.
Mode and Measure of Assessment.
202. As to location of assessed prop-
erty. Railroad stock. Shares in
banks. Method of valuing all
property in this state not ex-
empted.
203. Appeal tax court to value and
assess property.
204. Power of county commissioners to
value all personal property and
revise valuations and assess-
ments of real property; notice.
Penalties and requirements; ap-
peal.
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