INDEX.

713

Art.

Sec.

Taxes— Cont'd:

Discovery of taxable property .....................

81

32-44

Distilled spirits — Assessment of ....... ...............

81

10, 20-25

Distillers — Reports by, etc ............. ...............

81

20-23

Distraint. (See Tax Sales, hereunder.)

"Dividend-paying" defined .............................

81

2

Dividend-paying shares of foreign corporations ..........

81

6

"Domestic" defined ....................................

81

2

Domestic Corporations:

Assessment of shares of stock.......................

81

15,17

Assessment of stock and tangible personal property

of............................. .................

81

10

Resident of county or city where principal office is

situated- ........................................

81

2

(Other than ordinary business corporations) — Stock

of — taxation of ..................................

81

6

Educational or literary institutions. (See Exemptions,

hereunder.)

Educational purposes — Taxes collected for ..............

81

59

Electric Light or Power Companies — Gross receipts tax.

81

91

Estate Tax. (See Maryland Estate Tax, hereunder.)

Evasion of taxes; sales .................................

81

6

Evidence — in suits for collection of taxes... ............

8-1

150

Execution- property seized in; bid for same by comp-

troller..................................................

81

67

"Executor" defined ....................................

81

2

Executors and Administrators:

(See Collateral Inheritance Tax, hereunder.)

Liability for taxes .................................

81

3

Residence of, for tax purposes......................

81

3

Tax on commissions; payment; bond liability......

81

101-104

Exemptions....... ......................................

81

7

American Legion property..........................

81

7

Banks (Savings) — property of............... .......

81

7

Bonds of state, county and city.......................

81

7

Building Associations — Shares lof stock............

81

7

Cemeteries, burial grounds, etc.....................

81

7

Charitable or benevolent institutions; securities given

to, by non-residents ............................

81

7

Churches, etc. ..... ..............................

81

7

Civil war commemorative parks and monuments ....

81

7

Crops or produce in hands of producer.............

81

7

Disabled American Veterans of World War, Inc.,

property of .....................................

81

7

Educational or literary institutions ................

81

7

Endowment funds of hospitals, etc., given by non-

residents............................................

81

7

Domestic companies doing no business in Maryland.

81

7

Domestic corporations whose shares of stock are

taxable......... ....................................

81

7

Farming implements ..............................

81

7

Federal Estate Tax. (See Maryland Estate Tax,

hereunder.)

0

Federal laws, property exempted by.................

81

7

Fire Insurance Salvage Corps — property of ..........

81

7

Fish, etc., ........................................

81

7

Food for family use. ... .... ... ........

81

7

Fraternal beneficiary associations ...................

81

7

Furniture (household) ............................

81

7

Graveyards...........................................

81

7

Hospitals, asylums, etc..............................

81

7

Hospitals, etc., endowment funds given by non-resi-

dents................................................

81

7