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INDEX.
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855
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ART.
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SEC.
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PAGE
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Taxes — Cont'd:
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Freight Line Companies — tax on cars ; state-
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ment of gross receipts ; failure to pay ;
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distraint ; sale... . ...................
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81
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186A-186P
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644,645
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GROSS RECEIPTS TAX :
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Companies subject to — interstate rail-
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roads ; when payable ; unincorporat-
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ed associations.......................
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81
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162, 167
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639, 641
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Foreign companies — failure of certain, to
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pay ; penalty..........................
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81
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184
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644
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Freight line companies....................
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81
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186A-186F
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644, 645
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Returns — failure to make.................
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81
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181
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644
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Incorporated towns — rules to be followed;
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classes of property; change in rate...
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81
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254
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658
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Levy for cost of assessment ...............
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83
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250
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657
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Limitations on collection of ...............
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81
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88
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632
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Liquors (see under "Distilled Spirits") .
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Mandamus — when State Tax Commission
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may institute against county commis-
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sioners..................................
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81
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251
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657
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MORTGAGES :
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Montgomery, Frederick and Carrdll Coun-
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ties...................................
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81
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187
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646
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How valued and assessed ...............
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81
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162
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638
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Notice of assessment by publication .......
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81
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253
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658
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Penalties ; collection and abatement of......
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81
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154
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636
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RAILROAD COMPANIES (see "Taxes" under
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"Freight Line Companies") :
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On gross receipts ; interstate roads ......
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81
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167
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641
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Property subject to local taxation only..
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81
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162
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639
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When stock not taxed ..................
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81
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162
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639
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Real property — how valued and assessed...
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81
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162
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637
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Reassessment — compensation of county com-
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missioners for ; clerk ; counsel .........
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81
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251
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65S
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Returns — failure to make; false statement
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81
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181
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644
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SCHOOLS :
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County budget............................
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77
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26
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578
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Teachers' salaries — levy for (see foot
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note, page 592) .......................
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77
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60
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592
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State Auditor (see "Auditor").
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STATE TAX COMMISSION :
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Appointment ; qualifications ; term ; sala-
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ries ; oath ; vacancv...................
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81
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234
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655
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Appraisement in orphans' court to be fur-
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nished — hearing; alteration of ap-
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praisement...........................
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93
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213A
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704
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Assessors — compensation...................
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81
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248
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656
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Levy for cost of assessment may be or-
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dered by..............................
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81
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250
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657
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Mandamus against county commissioners
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81
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251
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657
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Notice to, of failure of corporation to pay
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81
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99
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632
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Penalties — powers of, relative to ........
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81
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154
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636
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Reports to — when made; contents........
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81
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153A. 154
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636
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Secretary — salary ; employees..............
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81
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234
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656
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Shares of stock — how valued by........
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81
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162
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638
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Supervisor of assessments................
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81
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248
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656
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Uniform plan of, to be followed in assess-
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ments.................................
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81
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249
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657
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STATE TAXES :
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Collectors — returns and remittances by ;
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compensation of.......................
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81
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48
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630
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