ART. 81] TAX ON GROSS RECEIPTS. 1871

This section held to provide for the giving of notice of the assessment for
taxation of property held by a guardian. Baldwin v. State, 89 Md. 600.

Cited but not construed in Baltimore, etc.. Ry. Co. v. Wicomico County, 93
Md. 118. (And see Wicomico County v. Bancroft. 203 U. S. 117).

See sections 15. 16 and 17 and notes to sections 17, 158 and 204.

Tax on Gross Receipts of Certain Corporations.

1904. art. 81, sec. 164. 1888, art. 81, sec. 146 and 153. 1872, ch. 234. 1874, ch. 408.
1880. ch. 559. 1896. ch. 120, sec. 146. 1906, ch. 712.

167. A state tax or a franchise tax is hereby levied annually upon
the gross receipts of all railroad companies whose roads are worked by
steam power, incorporated by or under the authority of this State or any
other State, territory, District of Columbia or foreign country, and
doing business in this State, such state tax being as follows, to wit: One
and one-quarter per centum on the first $1,000 per mile of gross earn-
ings, or on the total earnings if they are less than $1,000 per mile, and
two per centum on all gross earnings above $1,000 and up to $2,000 per
mile; and' when the earnings exceed $2,000 per mile two and one-half
per centum on all earnings above that sum; a state tax, as a franchise
tax of two and one-half per centum upon the gross receipts or earnings
of every telegraph or cable, express or transportation, parlor car, sleep-
ing car, safe deposit and trust company, incorporated under any general
or special law of this State, and doing business therein; a state tax as a
franchise tax of two per centum is hereby levied annually upon the
gross receipts or earnings of all telephone and oil pipe line companies,
and all guarantee and fidelity companies, title insurance companies
incorporated under-any general or special law of this State, and doing
business therein; and a state tax as a franchise tax of one per centum
upon the annual gross receipts or earnings of all electric light companies
incorporated under any general or special law of this State, and doing
business therein; and a state tax as a franchise tax of one and one-half
per centum upon the annual gross receipts of earnings of all electric,
construction and gas companies incorporated under any general or spe-
cial law of this State, and doing business therein; and every guano, phos-
phate or fertilizer company incorporated by or under the laws of any
other State, territory, District of Columbia or foreign country, and
doing business in this State; if any such railroad company has part of
its road in this State and part thereof in another State or States, such
company shall return a statement of its gross receipts over its whole
line of road, together with a statement of the whole length of its line and
the length of its line in this State, and such company shall pay to the
State at the said rates hereinbefore prescribed upon such proportion of
its gross earnings as the length of its line in this State bears to the whole
length of its line; and similar statements shall be made by each oil pipe
line company, and each sleeping car, parlor car, express or transportation
company, telephone or telegraph or cable company so that the proportion
of the said gross earnings of the said companies, respectively, accruing,
coming from their business within this State, may bo accurately ascer-
tained, or said statement may be made in any other mode satisfactory to