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854 INDEX.
Taxes — Cont'd:
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ART
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SEC.
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PAGE
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ASSESSMENT :
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Notice of, by publication ...............
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81
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253
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658
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Uniform plan for, to be followed.........
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81
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249
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657
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Auditor (see "Auditor").
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Baltimore City — fiduciaries to pay taxes as
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preferred debts ; distribution after Oc-
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tober 1st (see foot note on page 641).
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Banks and Trust Companies — how taxed ;
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liquidation..............................
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81
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162A
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640
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Bank must pay before becoming a body
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corporate...............................
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11
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23
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44
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BUILDING ASSOCIATIONS :
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Exempt from.............................
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23
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138
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111
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Stock — extent to which not taxable.......
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81
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211
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653
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Cars (see "Taxes" under "Freight Line
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Companies") .
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Collateral inheritances — sale to enforce pay-
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ment ; proviso...........................
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81
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135
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635
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Commissions of foreign executors, etc. — pro-
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cedure to collect ; penalty..............
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93
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80
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701
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CORPORATIONS (see "Corporations" and
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"Taxes" under "State Tax Commis-
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sion" and under "Gross Receipts Tax") :
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Bonus tax — to whom paid ..............
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81
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106A
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633
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Certain foreign — to file charter and name
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agents in State before doing busi-
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ness ; penalty.........................
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81
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177, 178
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642, 643
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Forfeiture of charter for failure to pay;
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notice to State Tax Commission .....
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81
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99
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632
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Returns — failure to make; false state-
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ment.................................
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81
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181
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644
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State taxes on............................
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81
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24
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630
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Stock of — how valued and assessed ......
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81
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162
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638
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To be collected from.....................
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81
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162
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639
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County commissioners — compensation of, for
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reassessment of property ; clerk ; coun-
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sel.....................................
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81
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252
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658
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DISTILLED SPIRITS :
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Hearing ; valuation ; corporations ; collec-
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tion of tax.............................
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81
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220
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652
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Report to State Tax Commission; levy of
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tax...................................
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61
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219
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652
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Dogs — license; tags; unlicensed dog: dispo-
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sition of money ; penalty ; no applica-
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tion to Baltimore City.................
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81
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195-201
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646-649
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Executors, etc. — on commissions of; no
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waiver ; legacy to executor ............
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81
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115
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634
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EXEMPTIONS :
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Building associations......................
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81
23
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211
138
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651
111
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Hospitals — real estate of, for 2 years ....
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81
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4B
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625
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Household furniture to amount of $500;
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proviso...............................
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81
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7
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625
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Railroad company waives, when (see foot
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note on page 154).
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Schools — money invested in trust for.......
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77
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24
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574
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Waiver of, by corporations by consolidat-
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ing...................................
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23
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29
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93
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Foreign corporations (see under "Gross Re-
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ceipts Tax").
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