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3590 INDEX.
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Art.
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Sec.
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Taxes — Cont'd :
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ASSESSMENTS :
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Eeduction of ; for decrease value of fisheries ............
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25
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11
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Removal of property:
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Application for abatement on account of removal ; no-
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tice of removal to authorities of place to which
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property is removed...............................
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81
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29
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Persons removing to state or within state to give ac-
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count of property.................................
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81
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27
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Penalty for refusal on notice to render an. ac-
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count .......................................
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81
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28
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Situs for purposes of:
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Non-residents; shares of stock and personal prop-
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erty of ..........................................
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81
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213
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Personal property of residents.......................
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81
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213
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Permanently located ...........................
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81
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213
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Rolling stock of railroad ...........................
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81
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213
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State taxes on state debt; Baltimore city stock loans;
stocks; bonds and certificates of debt of incorporated
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companies; for ......................................
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81
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118
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Steam railroad property ; exemptions....................
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23
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250
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Uniform plan for, to be followed ........................
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81
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264
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Valuation of property for assessment purposes.............
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81
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213
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Auditor. (See State Auditor.)
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BALTIMORE CITY STOCK :
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Payment of state taxes on ..............................
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81
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111-115
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Appeal tax court to correct list of. holders of city
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stock ...........................................
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81
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112
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City register to pay state taxes as shown by statement
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of appeal tax court ; credits allowed...............
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81
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114
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City register to retain from interest payable on; the
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state tax for current year; payment thereof to
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comptroller .....................................
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81
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113
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Compensation of members of appeal tax court and
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city register for duties hereunder..................
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81
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115
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List of holders of city stock from city register to ap-
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peal tax court....................................
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81
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111
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List to give assessed value of stock...................
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81
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112
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Statement by appeal tax court in lieu of list of holders
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of city stock; required of city register..............
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81
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114
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To be assessed for state taxes............................
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81
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118
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BANKS :
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Bank must pay before becoming a body corporate...........
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11
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23
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How taxed ; deductions ; credits..........................
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81
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167
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Report to State Tax Commission to show capital stock,
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surplus, undivided profits, etc ........................
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81
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158
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Bonus tax; must be paid before corporation is formed........
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23
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7
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BUILDING ASSOCIATIONS:
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Exempt from .........................................
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23
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165
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Stock extent to which not .taxable......................
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81
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222
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Capital stock. (See " Corporations " below.)
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Of foreign corporation owned by resident ; taxation of.....
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23
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124
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Of railroad companies liable for.........................
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23
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198
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Cars. (See Taxes — Freight Line Companies.)
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COLLATERAL INHERITANCE TAX:
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Administrator de bonis non, etc., powers and duties same
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as executor hereunder ................................
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81
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142
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Appraisement to be taken as true value of real estate for
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inheritance tax ......................................
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81
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134
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Bond of executor, etc., liable for such taxes and proceeds
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of sales therefor......................................
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81
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140
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Cities and county exempt from, when....................
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81
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124
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