SURVEYOR AND STATE SURVEY. 583

make available all records in connection with the construction, financing,
and promotion thereof. The findings of the Secretary of War as to the
reasonable costs of the construction, financing, and promotion of the bridge
shall be conclusive for the purposes mentioned in the Section 118 of this
Article, subject only to review in a court of equity for fraud or gross
mistake.

1929, ch. 247, sec. 7.

121. The right to sell, assign, transfer and mortgage all rights, powers
and privileges conferred by this Article is hereby granted to McClintic-
Marshall Corporation, its successors and assigns, and any corporation to
which, or any person to whom, such rights, powers and privileges may be
sold, assigned or transferred or who shall acquire the same by mortgage
foreclosure or otherwise, is hereby authorized and empowered to exercise
the same as fully as though conferred herein directly upon such corpora-
tion or person.

1929, ch. 247, sec. 8.

122. A franchise tax of Five Thousand Dollars ($5, 000. 00) is hereby
levied on said Company during the first year of the operation of said
bridge in lieu of all other taxes and said tax shall be payable to the Treas-
urer of Baltimore County and that thereafter a franchise tax is hereby
levied annually upon the gross receipts of said Company, its successors
and assigns derived from the tolls and all other revenues from the said
bridge, such tax being as follows, to wit: Seven and one-half per centum
of so much of such gross receipts as shall not be in excess of One Hundred
Thousand Dollars ($100, 000) in any one year, and in addition thereto
ten and one-half per centum of so much of such gross receipts as shall be
in excess of One Hundred Thousand Dollars ($100, 000) and not in excess
of One Hundred and Fifty Thousand Dollars ($150, 000) for such year
and in addition thereto fifteen and one-half per centum of so much of such
gross receipts as shall be in excess of One Hundred and Fifty Thousand
Dollars ($150, 000); and that for the purpose of determining said tax
said company, its lessees, its successors and assigns, and any purchaser
thereof, shall make the appropriate reports, and be subject to the appro-
priate penalties, provided in Section 172 to 191, ¹ inclusive, of Article 81
of the Code of Public General Laws of this State, and of said tax one-half
of one per cent, of such gross receipts, as above specified, shall be payable
to the Treasurer of the State, and the remainder thereof shall be payable
to the Treasurer of Baltimore County, and it shall be the duty of the State
Tax Commission, when it has ascertained and fixed the amount of such
tax, to certify to the Comptroller of the Treasury, and to the Treasurer of
Baltimore County and to said McClintic-Marshall Corporation, the amount
of such tax due to the said State of Maryland and to said Baltimore County,
and thereupon said tax shall be collectable by the Treasurer of the State
of Maryland and by the Treasurer of Baltimore County, as other county
and State taxes due from corporations are collected.

¹ Refers to art. 81 in 1924 edition. See secs. 91-97 of art. SI in this volume.