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Tax on Official Commissions.
150. Enumeration of. Amount of tax.
151. Clerks not to administer official oath
until tax is paid.
152. Amount of this tax upon clerks.
153. Secretary of state to furnish comp-
troller, annually, a list of qualified
officials.
Assessment of Corporate Stock Owned
by Non-Residents.
154. Situs of such stock for purposes of
taxation.
Corporate Taxation.
155. Appointment; tenure; qualification;
salary; duties.
156. Clerks and assistant clerks to; salaries.
157. Bank and other corporation officers to
report annually number of shares;
state tax commission to assess stock,
and tax to be paid, when.
158-159. Annual report to, what to state;
when made; penalty — abatement.
160. Penalty for failure to pay tax ; suit by
state.
161. Chief officer of security and other such
corporations to make annual report
to state tax commission of trust in-
vestments.
162. County commissioners and appeal tax
court directed to correct valuation
and assessment.
163. Presidents and proper officers of all
corporations to furnish annually to
county commissioners and appeal
tax court list of stockholders; stock
of non-resident stockholders, how as-
sessed and taxes thereon, how paid;
penalties.
164. Statements to be under oath if re-
quired.
165. Penalty for failure to comply with
secs. 163 and 164.
166. Corporations to furnish statement of
real property and of tools, machin-
ery, engines, etc., of manufacturing
companies; how valued and as-
sessed ; duplicate certificates of valu-
ation; levy. Taxable value of stock,
how arrived at and where valued to
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owner; collection. Stock of railroad
companies not taxable.
166A. Real estate and mortgages, state-
ment, valuation and assessment of;
taxable value of stock — certification
of; where valued to owners; collec-
tion from corporation. Railroad
companies — how taxed; other cor-
porations subject to gross receipts
tax.
167. Banks, how taxed; liquidation; fran-
chise tax not affected.
168. Assessment of stock or property of
corporations whose capital in whole
or in part is invested in taxable se-
curities ; provisos.
169. Manufacturing corporations to fur-
nish statement of tools, machinery,
engines, etc.; duplicate certificates
of valuation thereof; stock, how
valued; county commissioners and
Mayor and City Council of Balti-
more to decide whether tools, ma-
chinery, etc., exempt from taxation.
170. State tax commission to return to
comptroller valuation of stock ; noti-
fication to corporations; appeal.
Increase of Assessment.
171. Owner to be notified before; proceed-
ings thereupon.
Tax on Gross Receipts of Certain
Corporations.
172. State tax; interstate railroads, etc.
173. Duty of such companies, etc., to re-
port receipts; state tax.
174. False statement; failure to report.
175. Explanation of terms.
176-191. Provisions in detail for ascertain-
ment, enforcement and collection of
such gross receipts taxes.
192-197. Freight line companies; tax on
cars; failure to pay.
Tax on Mortgages.
198. Frederick County, tax on, in.
199. When year for such collection shall
begin and end.
200. Covenant by mortgagor to pay mort-
gagee's tax to be null and void.
201. Oath of mortgagee.
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