INDEX.

3593

Art.

Sec.

Taxes — Cont'd:

CORPORATIONS :

Bonus Tax on Capital Stock:

Certificate of comptroller prima facie evidence of

amount due to entitle state to judgment...........

81

109

Charter forfeited if judgment not paid in two years.

81

107

Corporations, except as noted, to pay tax.............

81

110

On original and increased stock; rate of .............

81

104

Receipts for payment of, record thereof by clerks of

courts; probative effect of certified copies of such

record ; cost of recording..........................

81

108

Suits for recovery of; how instituted; who may re-

ceipt for payment of...............................

81

105

To whom paid......................................

81

110A

When payable; no corporate powers to be exercised

until paid .......................................

81

104

Where suits for shall be brought ; practice ..........

81

106

Bridges over streams or tunnels of any railroad ; not to be

separately assessed or taxed...........................

81

227

Capital stock, bonds, certificates and other evidence of

debt, to be assessed for state taxes.....................

81

118

Certification of assessment to comptroller; notice thereof

to corporation; appeals and hearings thereon...........

81

188

Corporate bonds, certificates of indebtedness, etc.; valu-

ation and assessment of; rate of state, county and

municipal taxation ..................................

81

225

Foreign corporations before doing business in this state,

to file charter and name agents........................

81

182, 183

Franchise tax .....................................

23

122

To pay tax on real and personal property ...........

23

124

Forfeiture of charter for failure to pay; notice to State

Tax Commission ....................................

81

103

Manufacturing companies; statement of tools, machinery,

engines, etc., to be furnished by; duplicate certificates

of valuation thereof...................................

81

169

No exemption, of taxation to shares of any bank, etc., on

account of ownership by a savings bank or other cor-

poration ............................................

81

97

Non-stock companies to pay taxes on assessed value of

property and assets to treasurer, in addition to taxes

assessed by county or city............................

81

95

Penalty for failure to pay...............................

81

55

Railroad property; use of electricity as motive power

not to affect taxation of .............................

23

259

Returns — failure to make ; false statement...............

81

186

Savings banks to pay franchise tax on. deposits; report of

deposits to state tax commissioner; calculation and ap-

portionment of taxes to state and county or Baltimore

city; when payable; banks also to pay taxes on real

property ; penalty for false reports.....................

81

96

Shares of stock of banks incorporated or doing business

in this state (other than national banks) ; where, how

and to what extent to be assessed......................

81

228

State taxes on.........................................

81

30

Stock of — how valued and assessed.......................

81

166, 166A

Stocks and Bonds :

Suit for collection of such taxes; proceedings therein.

81

99, 100

Account thereof; trial of such suits; service of

writ; appearance of corporation; jury trial;

judgment for taxes and damages; fees of at-

torney ; execution ...........................

81

99, 100

Attorney to prosecute such suit; payment can be

made only to state treasurer; penalty against

others receiving payment of such judgment.......

81

102