5596;

INDEX.

	Art.	Sec.
Taxes — Cont'd :
GROSS RECEIPTS TAX ON FOREIGN CORPORATIONS:
Certificate of comptroller of amount of tax prima jade
proof entitling judgment..............................	81	191
Commissioner to levy tax on gross receipts on filing report
of revenues ..........................................	81	185
Foreign corporations liable for tax to file copy of charter
and report two agents to receive process in this state;
penalty for doing business without complying here-
with ................................................	81	182, 183
Freight line companies..................................	81	192-197
Payment of; failure of corporation to pay; proceedings
for collection of; suit to be brought....................	81	189
Rights of state and corporation in such suit; default;
jury trial ; judgment and execution thereon.........	81	190
Report of gross receipts in this state ; when to make .....	81	184
Penalty for making false report .....................	81	186
Proceedings of commission on. failure of corporation
to report .......................................	81	186
Returns — failure to make................................	81	186
Verification of gross receipts. by examination of affairs of
corporation; inquisitorial powers of commission...... Guardians to pay taxes due by ward's estate; preferred claim.	81 81	187 76
Incorporated towns — rules to be followed ; classes of property ;
change in rate............................................	81.	269
Industrial Home for Colored Girls to be free from...........	27	648
LEVY FOR. (See Collectors and Collections, Corporations,
County Commissioners and Distilled Spirits under this
title.)
Abatements allowed; levy for...........................	25	10
Annual; for state taxes; apportionment of tax rate to
schools, etc...........................................	81	30
Bridges by county commissioners........................	25	14
Cost of assessment......................................	81	265
Cost of building or repair of bridges by county commis-
sioners .....................	25	23
Cost of inter-county bridge..............................	25	31
Costs in bridge appeals from county commissioners........	25	36
Counsel fees by county commissioners, etc................	26	8
Expenses of state's attorney's office ......................	10	25
Insane paupers; levy for support of .....................	44	11
Levy list; delivery of copy to collectors required.........	81	52
Mayor and city council to levy for school purposes........	77	191
Opening, altering or closing public road..................	25	158
Public education ......................................	77	56,90
Public libraries ; for support of .........	77	175-177
. Records of clerks of courts; for cost of renewing..........	26	13
State county and municipal; how made..................	81	1
State taxes ............................................	81	30,34
Certificate from clerks of county commissioners and
city register of Baltimore of imposition of; require-
ments for .......................................	81	38
State tax board; governor may appoint...............	81	34
Clerks of county- commissioners and appeal tax
court to furnish assessment lists to board;
penalty ...................................	81	36
Compensation of such board ; levy for expenses of	81	37
Governor's powers in appointing tax board.......	81	35
When imposed ; by whom made .........................	81	34
Lien of; not impaired by exemptions from execution.........	83	12
On real estate.........................................	81	56
Taxes to be liens on real estate...........................	81	56
Limitations; to be four yearSjOn county and city taxes........	81	93
Liquors (see under Distilled Spirits).
Mandamus — when State Tax Commission may institute
against county commissioners..............................	81	266