3598 INDEX.

Art.

Sec.

Taxes- — Cont'd:

. STATE AUDITOR. (See State Auditor.)

STATE TAX COMMISSION : (See Taxes under Corporations and

Banks.)

Accounts of stock may be verified by affidavit or inspec-

tion of books ........................................

81

164

Annual report of security, safe deposit and other fiduciary

corporations of securities and investments.............

81

161

Assessment of such securities and investments and

levy of tax thereon...............................

81

161

Assessment list to be sent to appeal tax court and

county commissioners for levy of local taxes.......

81

161

Appeal from Appeal Tax Court or county commissioners

to commission; subsequent appeal to court; commis-

sion may participate in...............................

81

251,253

To State Tax Commission; appeals to local courts;

when taken; summons; non-jury case; appeal to

Court of Appeals, when taken ; the power to assess

includes the power to classify ; review of assessment

includes review of classification...................

81

259

Appointment; qualifications; term; salaries; oath; va-

cancies; employees; office.............................

81

247

Appraisement in orphans' court to be furnished — hearing;

alteration of appraisement.............................

93

220

Appropriation (annual) ...............................

81

261

Assessment of shares of capital stock of corporations of

this state or located or doing business therein...........

81

155

Duties, powers and proceedings in making such assess-

ments ..........................................

81

155

Report of such assessments to comptroller and other

*

duties ..........................................

81

155

Assessment of shares of stock of corporation whose capital

or surplus is invested in part in bank or other stock

upon which the state, county and city taxes are payable

by such bank or other corporation ....................

81

168

In part in stock debt of the city of Baltimore on which

state tax is payable by said city...................

81

168

In state debt upon which state tax has been deducted

by treasurer......................................

81

168

Assessors — compensation ..............................

81

262

Assessors (local) ; powers of, preserved...................

81

254

Assessors — oath of .....................................

81.

263

Baltimore city loans on holdings of which no credit shall

be allowed on state, county or city taxes................

81

168

Bank or other corporation officers to report number of

shares and par value of stock and other information

thereon .............................................

81

157

Commission to assess stock as of January 1 of each year...

81

157

Commission to prevail in case of conflict with Appeal Tax

Court or county commissioners; commission may in-

vestigate upon its own initiative.......................

81

252

Corporate charters, abstract of, to be sent commission

by Secretary of State ; recording fee, how divided ; pro-

viso as to existing corporations.......................

23

6

Corporate stock; taxes on, to be collected from corpora-

tion ; lien ...........................................

81

163

Corporations to pay state tax on shares of stock; when.....

81

157

County commissioners and appeal tax court to alter, cor-

rect and revise valuations and assessments of property

and to strike off property not subject to valuation or

assessment ..........................................

81

162

Data of, what not open to public.........................

81

254

Duties; supervision over assessments, collectors' accounts,

ownership, situs of property, inspection of licenses; re-

ports ...............................................

81

249