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INDEX
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2801
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Taxes — Cont'd:
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ART.
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SEC.
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PAGE
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BALTIMORE CITY STOCK :
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Payment of state taxes on :
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List of holders of city stock
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from city register to appeal
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tax court.....................
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81
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107
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1843
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List to give assessed value of
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stock........................
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81
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108
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1843
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Statement by appeal tax court
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In lieu of list of holders of
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city stock; required of city
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register ......................
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81
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110
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1844
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To be assessed for state taxes.......
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81
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114
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1845
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Bills for; discounts allowed to be noted
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thereon ..............................
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81
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48
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1820
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Capital stock. (See "Corporations" be-
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low.)
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Of foreign corporation owned by resi-
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dent; taxation of ................
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23
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97
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581
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Of railroad companies liable for....
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23
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264
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653
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COLLATERAL INHERITANCE TAX :
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Administrator de bonis non, etc.,
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powers and duties same as
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executor hereunder...............
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81
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138
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1852
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Appraisement to be taken as true
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value of real estate for inherit-
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ance tax ........................
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81
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130
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1849
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Bond of executor, etc., liable for
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such taxes and proceeds of sales
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therefor .........................
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81
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130
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1852
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Clerks and registers of wills to ac-
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count to treasurer for such taxes ;
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when to pay over; commissions al-
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lowed on collections...............
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81
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143
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1853
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Penalty for failure to account
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and pay over taxes; duty of
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state's attorney ...............
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81
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144
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1853
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Collateral kindred of decedent to pay
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state tax of 5 per cent, on their In-
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heritances .......................
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81
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120
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1847
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Collection of tax from parties liable
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to pay by executor within 13
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months ..........................
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81
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132
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1850
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Estates not liable for...............
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81
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120
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1847
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Executors and administrators to pay
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tax to register of wills............
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81
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121
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1848
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Failure of parties entitled, to admin-
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ister; summons to show cause....
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81
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139
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1852
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Court may appoint adminis-
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trator on such default........
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81
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140
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1852
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Liability of executor, etc., therefor...
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81
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120
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1847
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Lien of tax; limitations thereon.......
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81
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131
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1849
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Method of determining, when prop-
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erty is devised for life or term of
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years with reversion or remainder
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over ............................
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81
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133
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1850
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Minimum estate on which Imposed...
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81
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120
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1847
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Parties interested in real estate sub-
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ject to; may on application have
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appraisement and pay amount of
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tax to register of wills ...........
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81
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139
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1852
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Proceedings where executor fails to
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perform duties hereunder; re-
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vocation of letters; liability of
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bond ............................
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81
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137
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1852
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