710 INDEX.

Taxes — Cont'd:

Assessments:

Art.

Sec.

Date of finality for tax levy .........................

81

2

Deductions for Baltimore City Stock.................

81

17

Escaped property .................................

81

31

Full value ........................................

81

11

Interrogatories and answers thereto ................

81

26

Method of making...................................

81

11-25

Notices as to ......................................

SI

26

Open to public inspection; exceptions...............

81

45

Record of .........................................

81

45-47

State Tax Commission to supervise.................

81

166

Stock in trade of merchants.........................

81

12

Time for ..........................................

81

143

Uniform plan

81

173

Assessors:

(See State Tax Commission hereunder.)

Appointment, duties, powers, etc....................

81

32-34

Attachments: for collection of taxes ....................

81

147

Attorney-General — Legal adviser of tax commission.......

81

164

Baltimore City — Daily deposits of taxes ................

81

53

Baltimore City Stock — Deductions or credit allowed for.

81

17

Banks:

(See National Banks.)

(Savings) — Franchise tax on deposits...............

81

90

Shares of stock in National Banks...................

81

6

Tax rate on shares ................................

81

27

Bills for Taxes:

By mail ...........................................

81

71

With warning ....................................

81

70

Bond — Collectors....... .................................

81

51,52

Bonds (Interest Bearing) — Taxation of ................

81

6

Bonus Tax — Corporations .............................

81

133-135

Bridges — Railroads, assessment of ....................

81

13

Building and Homestead Associations. (See Exemptions

hereunder.)

Business corporation, defined ...........................

81

2

Cable companies — gross receipts tax ....................

81

91

Calendar year:

How may be made taxable year .....................

81

28

What taxes levied for ..............................

81

28

Casualty, Surety and Fidelity Companies — Tax rate.......

81

27

Cemeteries. (See Exemptions, hereunder.)

Certification of assessments to County Commissioners,

Appeal Tax Court and Comptroller ....................

81

19,21

Change in law — presumption against.....................

81

1

Charitable or Benevolent Institutions. (See Exemptions,

hereunder.)

Charters — forfeiture of, for non-payment of taxes ........

81

145

Churches. (See Exemptions, hereunder.)

"City" defined .........................................

81

2

Cities or Towns:

May make assessments .............................

81

10

Powers re municipal taxes; county assessments .....

81

9

Civil War Commemorative Parks, etc. (See Exemptions,

hereunder.)

Classification of Property:

State Tax Commission has power to classify..........

81

186

Classification of taxes ..................................

81

4

Clerks — Collateral Inheritance Tax — duties, etc ..........

81

131

Collateral Inheritance Tax...............................

81

105-132

(See Maryland Estate Tax, hereunder.)

Absolute estate — interest less than; a.ppeal ..........

81

119

Administrator — duties and powers same as executor ...

81

123