ART. 81] TAX ON GEOSS EECEIPTS. 1873

The apportionment of the gross receipts of a railroad company extending
outside of Maryland under section 153 of the code of 1888 (similar in part
to a portion of this section), held reasonable and proper. Union Passenger
R. R. Co. v. Baltimore, 71 Md. 417; State v. Philadelphia, etc., R. R. Co., 45
Md. 384.

This section referred to in construing section 162—see notes thereto. Balti-
more v. Baltimore, etc., Ry. Co., 57 Md. 34.

See sec. 176.

As to the taxation of foreign corporations, see art. 23, sec. 95, et seq...

1904, art. 81. sec. 165. 1890, ch. 559, sec. 2.

168. It shall be the duty of each and every railroad company, tele-
graph company, cable company, express company, transportation com-
pany, oil or pipe line company, title-insurance company, electric light
company and electric construction company, telephone, parlor car, sleep-
ing car, safe deposit, trust, guarantee and fidelity company incorporated
under any general or special act of this State and doing business in this
State, on or before the fifteenth day of April in each and every year to
made a report under oath of its president, treasurer or other proper
officer, to the state tax commissioner showing its total receipts or reve-
nues accruing from business done in this State for the year ending on
the preceding thirty-first day of January, and it shall be the duty of
the state tax commissioner to file such report in his office, and on or
before the first day of June next, and on or before the first day of June
in each and every year thereafter, to calculate the state tax due from
such corporation or company on its gross receipts or revenues aforesaid
for such year, and to transmit the amount of such state tax to the
comptroller of the treasury, to be collected and received into the state
treasury as other state taxes are received into the treasury of this
State.

This section referred to in construing section 167—see notes thereto. State
v. Central Trust Co., 106 Md. 270.

Ibid. sec. 166. 1890, ch. 559, sec. 3.

169. If any officer of any such corporation or company required to
make a report as aforesaid shall in such report or return make a false
statement he shall be deemed guilty of perjury, and if any such corpo-
ration or company so doing business in this State shall neglect or refuse
to make such report or return to the state tax commissioner within the
time specified as aforesaid in any year, it shall be the duty of said tax
commissioner to ascertain in any manner he may judge to be most avail-
able and certain, and to fix the amount of such gross receipts and reve-
nues of such corporation or company for such year, and to calculate and
assess the state tax on the amount of such gross receipts or revenues as
so ascertained and fixed, and to transmit the amount of such tax to the
comptroller in the same manner as if such corporation or company had
made its report or return according to the provisions of the preceding
section, and it shall be the duty of such corporation or company to pay
to the state treasurer the amount of such state tax on or before the first
day of July in each and every year.
See notes to sec. 167.