712 INDEX.

Taxes— Cont'd:

Collectors:

Art.

Sec.

Taxes to be deposited to credit of, or remitted to

treasurer; removal for failure; suit on bond....

81

53

Vacancy............................... ............

81

57

Commissioner of Land Office — Report of patents and re-

surveys....... ........................................

81

37

Commissions:

Tax on executors and administrators ...............

81

101

Tax on official ....................................

81

98

Comptroller:

Certification of assessments to .....................

81

19

Examination by, of hooks of collectors of state taxes.

81

54

May bid in property taken on execution of .........

81

67

Returns of state taxes to ..........................

81

53

Suit on bond of collectors .........................

81

62-4

Supervision of collection of state taxes .............

81

60

Construction, Rules of ................................

81

1-3

Corporations:

(See Domestic Corporations; Foreign Corpora-

tions; State Tax Commission hereunder.)

Annual reports to S. T, C.; default — forfeiture.....

81

178-180

Assessment of stock of domestic corporations; na-

tional banks; finance companies..................

81

10

Bonds (interest bearing); taxation of ................

81

6

Bonus tax ........................................

81

133-135

Defined...............................................

81

2

Foreign and domestic; meaning of ..................

81

2

Foreign and domestic; residence of; intangible prop-

erty....... ........................................

81

2

Forfeiture of charters for non-payment of taxes ....

81

144

Franchise tax .....................................

81

136-141

Gross receipts tax............. .....................

81

91-97

Personal property of domestic corporations whose

shares are taxable................................

81

7

Principal office of foreign and domestic.............

81

2

Report of receipts where subject to gross receipts

tax.................................................

81

92

Steam railroads; definition of ......................

81

2

Stock in foreign corporations — taxation of ..........

81

6

Corrections of valuations and assessments...............

81

38-9

Co-Trustees — Property held by; how tax determined.......

81

8

"County and/or city taxes" defined.....................

81

2

, County Commissioners:

(See State Tax Commission, hereunder.)

Appeals from, to S. T. C ............................

81

183-5

Assessment of "discovered" property................

81

36

Certificate to, of total basis of assessment...........

81

47

Certification of assessments to .....................

81

19

Information returned by corporations to be reported

to, by S. T. C. .................................

81

181

Property to be assessed by..........................

81

10

Summons may be issued by; penalty for failure to

appear......... ....................................

81

41

Credit Unions .........................................

11

123

Crops or Produce. (See Exemptions hereunder.)

"Date of finality" defined................................

81

2

Deeds:

Tax sale — death of purchaser before receiving......

81

86

To purchaser at tax sale; special agent............

81

75, 82, 197-8

Defaults — penalties........................................

81

154-7

Definitions- ..............................................

81

2

Deposits of taxes in Baltimore City.....................

81

53

Direct taxes — what are ................................

81

4.