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3594 INDEX.
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Art.
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Sec.
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Taxes — Cont'd:
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CORPORATIONS :
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Stocks and Bonds:
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Suit for collection of such taxes ; proceedings therein :
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Certificate of comptroller of amount of state taxes
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aforesaid, prima facie evidence to entitle judg-
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ment .......................................
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81
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101
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Forfeiture of charter, for failure to pay such
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judgment within two years....................
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81
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103
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Taxes on bonds secured by mortgage of property
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wholly within this state ..........................
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81
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98
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Taxes on shares of capital stock for previous year to
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be paid January 2.................................
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81
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94
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Penalty for failure of corporations to pay state
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tax on shares of stock.........................
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81
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99
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COUNTY COMMISSIONERS:
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Assessments :
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Making new or altering old assessment; notice and
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proceedings .....................................
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81
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215
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Powers in appointing agents; assessors and clerks in
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assessing personal property hereunder..............
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81
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215
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To assess personal property and revise valuations and
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assessments of real property in counties............
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81
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215
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Compensation of, for reassessment of property; clerk;
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counsel .............................................
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81
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267
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Levy and collection of taxes; how made..................
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25
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8
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Annual levy ; meeting for...........................
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25
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7
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Objects; funds and purposes for which made.........
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25
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8
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DISTILLED SPIRITS :
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Distillers, etc., to facilitate investigations by tax authori-
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ties and aid officer executing distraint ; penalty .......
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81
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236
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To make quarterly reports to commissioner and col-
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lector of taxes of deliveries; to remit to collector
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for taxes ........................................
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81
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233
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Forms and blanks for reports, etc., to be furnished by
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commissioner .......................................
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81
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239
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Hearing; valuation; corporations; collection of tax.......
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81
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231
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Lien of warehouseman; custodian or agent who pays tax
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on distilled spirits.....................................
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81
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237
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Penalty for making false report or return................
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81
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235
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Report to State Tax Commission ; levy of tax............
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81
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230
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Requirements for reports and returns of spirits.......
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81
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238
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Tax must be paid before removal of spirits; distress and
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penalty on violation .................................
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81
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234
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DOGS, TAXATION OF:
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License; tags; unlicensed dog; disposition of money;
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penalty; no application to Baltimore City.............
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81
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206-212
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Draining lands, for work done in connection with............
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25
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99
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EXECUTORS' AND ADMINISTRATORS' COMMISSION; TAX ON:
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Orphans' courts to fix; commissions all subject to state tax
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81
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120
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Receipts for payment of tax............................
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81
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122
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State tax on commissions of ...........................
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81
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119
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Not to be allowed out of estate ...................
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81
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123
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Commission on allowed registers for collecting..
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81
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147
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Tax on commissions to be paid by; bond liable for failure.
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81
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121
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To pay taxes due from decedents; status of claim for.......
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81
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76
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EXEMPTIONS FROM:
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American Legion, etc...................................
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81
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8
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Annuity of $90,000 payable by Northern Central Railway
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Co., owned by state, to continue exempt in hands of
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purchaser ...........................................
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78A
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13
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Building associations ..................................
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81
23
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222
165
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