1810 ARTICLE 48A.

tion company organized under the laws of any foreign country, shall pay
an annual license fee of one hundred dollars. No license fee shall be re-
quired of or collected from any company incorporated under the laws of
any state, territory, district or dependency of the United States other
than the State of Maryland, for the purpose of carrying on any of the
classes of insurance known as liability, workmen's compensation, acci-
dent, health, sprinkler leakage, burglary, credit indemnity, or casualty in-
surance, or the writing of fidelity and surety bonds, except under the re-
taliatory provisions hereafter referred to.

1922, ch. 492, sec. 36.

36. License Fees of Domestic Surety and Casualty Companies. Every
domestic company doing a liability, workmen's compensation or casualty
insurance business, or the business of writing fidelity or surety bonds,
shall pay an annual license fee of fifteen hundred dollars.

1922, ch. 492, sec. 37.

37. License Fees of T.itle and Mortgage Guarantee Companies. Every
company doing a title insurance or mortgage guarantee business shall pay
an annual license fee of one hundred dollars.

1922, ch. 492, sec. 38.

38. License Fees of Domestic Life, Fire, etc., Companies. Every do-
mestic company doing a life, fire, marine or other insurance business than
as embraced in sections 36 and 37, shall pay an annual license fee of one
dollar.

1922, ch. 492, sec. 39.

39. Tax on Premiums. Every foreign insurance company, including
those excepted by section 35 from the payment of license fees, shall pay
annually to the insurance commissioner a tax on the gross premiums writ-
ten or renewed in this state, or on account of residents thereof, during
the preceding year, without deduction for any cause whatever, except as
herein provided, which said tax shall be at the rate of 2 per cent, for com-
panies writing fire or marine insurance, and at the rate of 1 1/2 per cent,
for all other such companies. A report under oath of the premiums so
written or renewed during the preceding year must be made to the insur-
ance commissioner in January of each year by the chief accounting officer
or officers of such company. The insurance commissioner, in computing
taxes upon premiums collected in this state by insurance companies, may
allow credit for return premiums on cancelled policies and for premiums
on reinsurance effected in companies authorized to do business in this state.

1922, ch. 492, sec. 40.

40. Miscellaneous Fees. Every insurance company doing business in
this state shall also pay the following fees to the insurance commissioner:

(a) Eor filing the certified copy of charter, declaration of organization
or deed of settlement required by this article to be filed as a condition pre-
cedent to doing business in this state, the sum of twenty-five dollars.