714 INDEX.

Taxes — Cont'd:

Exemptions:

Art.

Sec.

House of Reformation ..............................

81

7

House of Refuge....................................

81

7

Household furniture ...............................

81

7

Industrial Home for Colored Girls .................

81

7

Insurance salvage corporations — property of.........

81

7

Intangible personal property of ordinary business

corporations.........................................

81

7

Land ceded to U. S..................................

96

28

Manufactured products; raw materials ..............

81

7

Manufacturing machinery, etc ......................

81

7

Paintings, bronzes, etc., on certain conditions ......

81

7

Parsonages............................................

81

7

Personal property of domestic corporations whose

shares of stock are taxable.......................

81

7

Preferred stock of domestic street railway companies.

81

7

Property exempted by federal laws .................

SI

7

Property of state or political subdivisions thereof.

81

7

Provisions and food for family use.................

81

7

Railroad companies — shares of stock of, subject to

gross receipts tax .......... ....................

81

7

Religious property ................................

81

7

Savings Banks — personal property of .............

81

7

Securities given charitable institutions by non-resi-

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

81

7

Soldiers of Civil War — Parks for...................

81

7

State, county and city bonds ......................

81

7

State, county or city property......................

81

7

Street railway companies — preferred stock...........

81

7

Tools of mechanics ................................

81

7

Trust estates of non-residents; provisos..........

81

8

University of Maryland Athletic Board bonds ........

81

7

Vessels engaged — foreign or coastwise commerce...

81

7

Veterans of Foreign Wars, Inc., property of .........

81

7

Wearing apparel ..................................

81

7

Works of art, etc., on certain conditions............

81

7

Express Companies — Gross receipts tax..................

81

91

Farming Implements. (See Exemptions, hereunder.)

Federal Estate Tax. (Sec Maryland Estate Tax, here-

under.)

Fidelity Companies — Tax rate ..........................

81

27

Fiduciary — Liability for ...............................

81

3

"Finance Company" defined.............................

81

2

Finance Companies — Tax rate on domestic companies ...

81

27

"Finance Corporations" defined.........................

81

2

Assessment of shares of stock of domestic compa-

nies....... ........................................

81

16

Domestic; assessment of stock of...................

81

10

Fire Insurance Companies — Tax rate...................

81

27

Fire Insurance Salvage Corps. (See Exemptions, here-

under.)

Fish. (See Exemptions, hereunder.)

For a fraction of year .................................

81

49

For full year ........................................

81

48

For what period levied and as of what date ...........

81

28

"Foreign" defined ......................................

81

2

Foreign Corporations. (See State Tax Commission, here-

under.)

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

81

140, 141

Principal office in Maryland........................

81

2

Residents as to intangible property used in state...

81

2

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

81

6

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

81

144