1872 REVENUE AND TAXES. [ART. 81

and required by the state tax commissioner; the said gross receipts taxes,
shall be due and payable at the treasury on or before the first day of
July in each year. All the provisions and requirements of this section
shall be in force and applied to all corporations of a like kind to those
above enumerated which are doing business in this State, and which are
incorporated by or under the laws of any other State, district, territory or
foreign country. Every unincorporated association, partnership or indi-
vidual engaged in any one or more of the above specially enumerated
branches of business in this State, except guano, phosphate and fertilizer
companies, shall be subject to said gross receipts tax, and shall comply
with all the provisions of this article with reference thereto as fully as
if such association, partnership or individual was a corporation.

The act of 1890, ch. 559, held, in view of article 3, section 48 of the state
constitution, to repeal the act of 1880, ch. 16, passed to adjust the pending
tax controversies between the state and the Northern Central Railway Com-
pany, although the company, in consideration of said act, gave up its right
of appeal and paid money to the state. State v. Northern Central Ry. Co.,
90 Md. 469 (affirmed in 187 U. S. 258). And see State v. Northern Central
Ry. Co., 44 Md. 166.

The act of 1872, ch. 234 (imposing a state tax on gross receipts), held
applicable to the Northern Central Railway Company, although the said
company was formed in 1854 by the consolidation of certain Pennsylvania
companies and a Maryland company, the latter chartered in 1827, and
exempted from taxation; the act of 1872, ch. 234, repealed such exemption
from taxation. State v. Northern Central Ry. Co., 44 Md. 166. And see
State v. Northern Central Ry. Co., 90 Md. 466 (affirmed in 187 U. S. 258);
Appeal Tax Court v. Northern Central Ry. Co., 50 Md. 419. Cf. State v.
Philadelphia, etc., R. R. Co., 45 Md. 381.

A tax upon gross receipts is not in conflict either with the state or federal
constitution, and is valid. State v. U. S. Fidelity Co., 93 Md. 316; Cumber-
land, etc., R. R. Co. v. State, 92 Md. 676; State v. Northern Central Ry. Co.,
90 Md. 467 (affirmed in 187 U. S. 258); United States Power, etc., Co. v.
State, 79 Md. 71; State v. B. & O. R. R. Co., 48 Md. 80; State v. Philadelphia,
etc., R. R. Co., 45 Md. 376; State v. Northern Central Ry. Co., 44 Md. 166.

The tax imposed by this section is a franchise tax measured by the extent
of the business of the corporation, and is not a tax (as to a railroad com-
pany), on goods transported or the tolls derived therefrom. Cumberland,
etc., R. R. Co. v. State, 92 Md. 676; State v. Philadelphia, etc., R. R. Co., 45
Md. 376.

This section contemplates one tax upon the entire gross receipts of a cor-
poration belonging to one of the designated classes, from business of all
kinds done in Maryland; the business of the corporation is not divided into
classes and each class taxed on a different basis. Corporation held to be a
"trust" company. When business is not "done in Maryland." State v. Cen-
tral Trust Co., 106 Md. 270. And see State v. B. & O. R. R. Co., 48 Md. 81.

A corporation is taxable upon the gross receipts from its business In this
state, and not upon its business beyond the state. State v. U. S. Fidelity
Co., 93 Md. 315; State v. B. & O. R. R. Co., 48 Md. 80.

The act of 1826, ch. 123, Incorporating the Baltimore and Ohio Railroad
Company, exempted it from taxation. Held that all of its property and
franchises which it owned and operated in pursuance of its original charter
(including buildings and works necessary and expedient to the operation of
the road), and its gross receipts derived therefrom, were exempt from taxa-
tion; contra, as to structures which the company as a common carrier had
no right to own, but which were used in carrying on a separate and distinct
business, and as to interests acquired under any privilege or franchise
granted to the company subsequent to its original charter, the same not
being exempted by the grant from taxation. Receipts exempted from taxa-
tion mingled with those not exempt. State v. B. & O. R. R. Co., 48 Md. 71.
And see State v. Central Trust Co., 106 Md. 277: Archer v. State. 74 Md. 441.