INDEX.

3595

Art.

Sec.

Taxes — Cont'd:

EXEMPTIONS FROM:

Cemeteries; requirements to be met to entitle owners to.

81

10

Corporate stock not exempt from taxation, because owned

by savings bank......................................

81

97

Endowment funds, when..............................

81

6

Hospitals — real estate of, for 4 years....................

81

7

Household furniture to amount of $500; proviso..........

81

12

Land ceded to United States.............................

96

3, 18, 25-29

33

Manufacturing machinery, etc., when ...................

81

169

Monuments and parks, real property to extent of 15 acres

for; in memory of soldiers of civil war.................

81

11

Persons assessed for less than $100........................

81

12

Property exempt; strict construction....................

81

4

Public education; devises; bequests and money in trust

for county and district schools.........................

77

237-238

Public libraries; real estate of ..........................

77

187

Schools — money invested in trust for....................

77

41

Vessels, when .........................................

81

2,9

Waiver of, by corporations by consolidating.............

23

33

What property exempt ; construction of exemptions ....

81

4

When railroad corporation is exempt from stock tax.......

81

166, 166A

Foreign corporations. (See under Gross Receipts Tax.)

To pay ..............................................

23

124

Franchise tax. (See Gross Receipts Tax and Corporations

hereunder; also Corporations — Franchise Tax, Bonus Tax.)

Freight Line Companies — tax on cars; statement of gross re-

ceipts; failure to pay; distraint; sale.......................

81

192-197

Furniture (household) to the extent of five hundred dollars,

exempt .................................................

81

12

GROSS RECEIPTS TAX ON DOMESTIC CORPORATIONS, ETC.:

As to railroad company having part of road within and

part without state ; how calculated ....................

81

172

Annual report of receipts and revenues by such cor-

porations .......................................

81

173

Companies subject to — interstate railroads; when payable;

unincorporated associations .........................

81

166, 166A, 172

Comptroller; certificate of stating amount due prima facie

evidence to entitle state to judgment..................

81

180

Inquisitorial powers of commissioner to determine correct-

ness of reports of corporations; failure to answer.......

81

177

Meaning of term "Gross Receipts"; not to include cer-

tain income .........................................

81

175

Notice of assessment of tax to corporation; mode of; ap-

peals ...............................................

81

176

Payment; failure to make; penalty; suit for recovery of;

service of writ .......................................

81

178

Failure of corporation to appear by attorney after

summons ; proceedings in such cases...............

81

179

Penalty for false return of receipts and revenues..........

81

174

Report of revenues and receipts; failure of corporation to

make ; proceedings of commissioner for determining tax

in such cases..................................

81

174

Sections 172 to 180 inclusive to apply to telegraph or cable,

express or transportation and railroad companies or-

ganized under United States or other state laws ......

81

181

State tax commissioner to calculate state tax and report

same to comptroller for collection by proper officers;

payment ............................................

81

173

State tax or franchise tax imposed on certain named public

service or other corporations and companies............

81

172

To apply to such corporations incorporated in another

state ......................................

81

172

Unincorporated association partnership or individual

engaged in such businesses subject to; exception.....

81

172

When payable .....................................

81

172