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202. Unreleased mortgages; clerks to fur-
nish lists to county commissioners.
203. Mortgagor paying tax shall have
amount with interest deducted from
mortgage debt.
CountyTaxation of Railroad Property.
204. Property taxed for county and city
purposes like property of individuals.
Sinking Fund.
205. How surplus monies in treasury in-
vested.
Taxation of Dogs.
206-212. License, tag and collar. When dog
may be killed; private nuisance.
Dog license fund. Damages for ani-
mals killed by dogs. Penalty. No
application to Baltimore city.
Mode and Measure of Assessment.
213. As to location of assessed property.
Railroad stock. Shares in banks.
Method of valuing all property jn
this state not exempted.
214. Appeal tax court to value and assess;
reassessment — procedure. Neglect of
employees to perform duties. Effect
of mailing notice.
215. Power of county commissioners to
value personal property and revise
valuations and assessments of real
property; notice. Penalties and re-
quirements; appeal.
216. Appointment of assessors; their duties.
217. Acts prior to April 11, 1902, not in-
validated by provisions of secs. 215
and 216. Baltimore county excepted.
218. Taxation and assessment of certifi-
cates of indebtedness issued by any
individual or firm, where to be as-
sessed. Measure of assessment there-
on.
219. Refusal to give bonds to be prima
facie evidence of intention to evade
payment of taxes.
220. Exceptions and provisos.
221. Contents of lists not disclosed.
222. Building association shares, to what
extent exempt.
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223. Situs of rolling stock of railroad com-
panies for purposes of taxation.
224. Payment of tax on mortgages by rail-
road companies.
225. Assessment and taxation of corporate
bonds; certificates of indebtedness,
etc., owned by residents of Md.;
shares of stock of foreign corpora-
tions owned by residents of Md.
226. Bonds and personal property taxed
to equitable owners.
227. Assessment and taxation of bridges
and tunnels.
228. Shares of stock in any bank (other
than national bank) doing business
in this state, how valued and as-
sessed.
Distilled Spirits.
229. Taxation upon.
230-231. Report by distillers; tax on
liquors on hand ; valuation; corpora-
tions.
232. Appeal by distiller from valuation.
233. Quarterly reports of delivery of such
spirits made by distiller.
234. Spirits shall not be removed until tax
is paid.
235. Making false report; penalty.
236. All necessary information must be
given by distillers; penalty for re-
fusal.
237. Person paying tax on such spirits shall
have lien thereon.
238. Reports and returns must contain de-
scription of such spirits.
239. Tax commission to prescribe forms
and blanks for reports and returns.
State Auditor.
240. Appointment; oath; term of office;
salaries; bond; assistants.
241. Examination of books, etc., of officials,
state-aided institutions, etc.; reports
thereof; changes. Reports of viola-
tions of law; suit.
242-246. Duties and authority of auditor;
books open to; refusal to allow ex-
amination by. Removal of auditor;
vacancies.
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