INDEX.

3599

Art.

Sec.

Taxes — Cont'd:

STATE TAX COMMISSION :

Hearing before county commissioners or Appeal Tax Court

81

253

Hearings before ; testimony; witnesses; books, etc.; failure

to obey order of; majority vote; meetings, where held.

81

256

Inequalities, how remedied...............................

81

251

Invalidity of any provision of law not to affect remainder.

81

258

Judgments of; certified copies...........................

81

257

Levy for cost of assessment may be ordered by...........

81

265

List of stockholders of all corporations to be furnished

annually by proper officer to county commissioners and

appeal tax court......................................

81

163

List of non-resident stockholders also to be furnished ;

penalty .........................................

81

163

Penalty for failure to furnish said list ...............

81

163

Requirements as to making up such lists.............

81

163

Mandamus against county commissioners................

81

266 .

Minimum valuations for shares of stock................

81

163

No credit for any holdings of state and city stock debts

held as security or collateral for loans..................

81

168

Notice to, of failure of corporation to pay................

81

103

Penalties — powers of, relative to........................

81

159

Penalty for failure of proper officer to perform duties im-

posed herein ........................................

81

165

To pay state tax; mode of recovery and costs thereof.

81

160

Pending suits not affected ............................

81

258

Punishment by for contempt.............................

81

257

Railroads — assessment of rolling stock....................

81

223

Record of proceedings of ...............................

81

256

Repeal of inconsistent laws..............................

81

258

Reports to — when made ; contents ......................

81

158, 159

Return to comptroller of valuations of capital stock ; noti-

fication to corporations; appeals; determination of....

81

170

Seal of ................................................

81

256

Secretary — power to administer oaths....................

81

248

Secretary — salary; employees.............................
Shares of stock — how valued by.........................

81
81

247
166, 166A

State Tax Commissioner abolished; duties of to be per-

formed by commission ; chairman of commission to take

place of commissioner on boards, committees, etc........

81

260

Supervisors of assessments; appointment and duties......

81

250, 262

Duties of; instructions to; office; clerical help........

81

254

Of Baltimore City; authority and duty; access to

records of Appeal Tax Court ; appeal to State Tax

Commission from Appeal Tax Court; inequalities,

how remedied ....................................

81

251

Salaries of; levy therefor............................

81

255

Trial in court to be before judge without jury.............

81

259

Uniform plan of, to be followed in assessments............

81

264

STATE TAXES:

Collectors — returns and remittances by; compensation of.

81

54

Rate and items of; levy and apportionment; corporations.

81

30

Return of assessments ; penalty.........................

81

32

When due ; interest ; collection .........................

81

54

Stock of foreign corporation owned by residents of Maryland,

how valued and assessed; non-dividend-paying stock......

81

225

Taxpayers. (See Equity — Inebriates.)

May appeal from county commissioners..................

5

90

Overpayment by ; claims for, against state................

95

13

TAX SALES:

Application of delinquent to county commissioners, mayor

or president of either branch of city council of Baltimore

alleging taxes distrained for are not due, and proceed-

ings thereon .........................................

81

63