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Bonus Tax on Capital Stock of
Corporations.
104. What and when to be paid; excep-
tions.
105. Duty of comptroller in case of failure
to pay.
106. Suit to recover.
107. When charter forfeited for non-pay-
ment.
108. Receipts to be recorded; evidence.
Fees. Index.
109. Certificate of comptroller prima jade
evidence.
110. Corporations incorporated prior to
March 21, 1894, not to be released
from payment of bonus under pre-
existing law.
110A. To whom paid.
Payment of State Taxes on Baltimore
City Stock.
111-115. Provisions relating to ; duty of city
register; of appeal tax court; pen-
alties; compensation to judges of
appeal tax court.
State Tax on Public Debt of State.
116. Treasurer to levy tax on taxable state
debt assessed at prescribed rates.
117. Tax to be deducted from July interest.
Assessment for State Taxes of Stock of
Public and Private Corporations.
118. How assessed for state taxes.
Tax on Commissions of Executors and
Administrators.
119. Amount of; no waiver; legacy left
executor.
120. Orphans' court shall fix commissions.
121. Executors and administrators shall
pay, when; suit on bond of.
122. Duplicate receipts given by register.
123. Orphans' court, in fixing commissions,
to make no allowance for this tax.
Collateral Inheritance Tax.
124. All collateral successions subject to
tax of five per cent.; provisos.
125. Executors and administrators to pay
this tax.
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126. To be paid on appraised value of prop-
erty.
127. To be paid within thirteen months.
128. Real estate to be appraised.
129. Form of warrant to appraisers.
130. How appraised if property lies in two
counties.
131. Inventory to be separate from that of
personal estate.
132. Court may appoint appraiser in place
of appraiser who fails to act.
133. Return of appraisement by executor
or administrator.
134. Appraisement taken to be true value
of estate.
135. Tax to be lien.
136. Executor or administrator to collect
same and pay to register or sell prop-
erty.
137. Method of ascertaining where prop-
erty is devised for life with remain-
der over.
138. What property shall be subject to
such tax; how its value is ascer-
tained.
139. Estate to be sold in case of default
in payment of tax; proviso.
140. Bond of executor or administrator to
be liable.
141. Letters may be revoked and bond
sued.
142. Administrator de bonis non, or c. t. a.
to have same powers as executor or
administrator.
143. Summons to parties entitled to ad-
minister to show cause why they do
not administer.
144. Court may appoint administrators,
when.
145. Answer under oath of applicant for
letters.
146. Register to give duplicate receipts to
parties paying tax.
147. Clerks and registers to account quar-
terly with state treasurer; commis-
sions.
148. Penalty for failure to so account.
Priority of State's Lien.
149. Commencement of suit to give state
a lien on lands of debtor to state.
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