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ART. LXXXI] FREIGHT LINE COMPANIES. 645
1916, ch. 676, sec. 2.
18613. For the purpose of taxation all cars used exclusively in the
State or used partially within and without the State, are hereby declared
to have a situs in the State, the value of such property for the purpose
of taxation is to be determined as provided by Sections 186C and 186D
of this Article.
1916, ch. 676, sec. 3.
186C. Every freight line company as hereinbefore defined shall,
annually between the first day of January and the first day of February,
under the oath of the person constituting such company, if a person, or
under the oath of the president, secretary, treasurer, superintendent or
chief officer of such association or corporation, if an association or cor-
poration, make and file with the State Tax Commission of Maryland
a statement showing the total gross earnings received from all sources
by such freight line companies within this State, for the year ending
December thirty-first next preceding.
1916, ch. 676, sec. 4.
186D. The term "the total gross earnings received from, all sources
from the operation of such freight car lines within this State," as used
in Section 1860 of this Article, is hereby declared and shall be con-
strued to mean all earnings on business beginning and ending within
the State and a proportion based upon the proportion of mileage over
which such business is done of earnings on all interstate business pass-
ing through, or into or out of the State.
1916, ch. 676, sec. 5.
186E. It shall be the duty of the State Tax Commission of Mary-
land on or before the fifteenth day of February of each year to certify
to the State Comptroller the amount of gross receipts to be taxed against
each such freight line company as hereinbefore defined together with
its postoffice address, and it shall be the duty of the State Comptroller
on or before the fifteenth day of March of each year to make his draft
on each such freight line company as hereinbefore defined, for a sum
in the nature of a tax at two per centum upon the gross earnings of
such freight line company for the year ending the last day of December
next preceding, as reported to the State Tax Commission of Maryland
and place the said draft in the hands of the State Treasurer for collec-
tion ; which shall be in lieu of all taxes upon all property of any freight
line company so paying the same. All taxes collected by the State
Treasurer under the provisions of sections 186A to 186F shall be paid
into the State Treasury and be credited to the general revenue fund.
1916, ch. 676, sec. 6.
186F. If any freight line company fails or refuses to pay said tax
within thirty days after a demand therefor shall have been made by the
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