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642 REVENUE AND TAXES. [ART. LXXXI
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 or earn-
ings of all electric construction and gas companies incorporated under
any general or special law of this State, and doing business therein; if
any such railroad company has part of its road in this State and part
thereof in another State or States, such companies shall return a state-
ment 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 hears 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, tele-
phone 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 be accurately ascertained,
or said statement may be made in any other mode satisfactory to and
required by the State Tax Commission; 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 law? of any other State, District, Terri-
tory or foreign country. Every unincorporated association, partnership
or individual engaged in any one or more of the above specially
enumerated branches of business in this State 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, partner-
ship or individual was a corporation.*
The act of 1878, chapter 155, passed for the settlement of counter claims
between the state and the Baltimore & Ohio Railroad Company, when
adopted, assented to and acted upon by the railroad company, became an
irrepealable contract, and was unaffected bj this section. State v. B. & O.
R. R. Co., 127 Md. 450.
This section referred to in construing section 4—see notes thereto. Anne
Arundel County v. Annapolis, 126 Md. 450.
See notes to this section in volume 2 of the Annotated Code.
1904, art. 81, sec. 173. 1890, ch. 608, sec. 1. 1918, ch. 469, sec. 177.
177. Every telephone company, electric light or electric construc-
tion company, parlor, palace or sleeping car company, oil or pipe line
company incorporated by or under the laws of the United States or of
any other State or Territory of the United States or of any foreign
country, and wishing to do business in the State of Maryland, before
proceeding to transact any business in this State, either through an
individual agent or agents, or through the agency of any corporation
organized under the laws of this State, or to open any office for the
* Section 2 of the act of 1918, chapter 469, is not codified separately, but article
23, section 95, is amended in accordance with said section 2.
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