716 INDEX.

Taxes — Cont'd:

Maryland Estate Tax:

Art.

Sec.

Applicability of sees. 7-8 ..........................

62A

9

Applicability of Federal Revenue Act of 1926 .......

62A

11

Circumstances under which article becomes void.....

62A

7

Definitions....... ...................................

62A

1

Estates affected ...................................

62A

10

Refund of excess payments ........................

62A

5

Reimbursement of persons other than legal repre-

sentatives paying tax ............................

62A

6

Tax imposed ......................................

62A

2

To whom payable .................................

62A

4

When payable ....................................

62A

3

Meaning of terms ....................................

81

2

Merchandise — When taxable ...........................

81

6

Merchants — Assessment of stock in trade ..............

81

12

Method of assessments ..................................

81

11-25

Mineral Rights —Assessment of .........................

81

14

Money — When taxable .................................

81

6

"Mortgages" defined ...................................

81

2

Mortgages on property outside of Maryland..............

81

6

Motor Vehicles — Payment before license issued.........

56

183-184A

Municipalities. (See Cities or Towns, hereunder.)

National Banks:

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

81

15,17

Assessment of stock of, located in Maryland.........

81

10

Shares of stock; when taxable .....................

81

6

Negligence — Defaults re taxes due to ..................

81

154-55

Non-payment of taxes— Forfeiture of charters...........

81

144

Non-residents. (See Collateral Inheritance Tax, here-

under.)

Notices. (See State Tax Commission, hereunder.)

As to assessments .................................

81

26

In case of removal of property.......................

81

44

To render account of assessable property...........

81

43

Officers:

Failure to perform duties ..........................

81

156,157

Tax on commisisions ...............................

81

98

Official Commissions — Tax on ........................

81

98-100

Oil Pipe Line Companies — Gross receipts tax............

81

91

"Ordinary business corporation" defined.................

81

2

Ordinary taxes ........................................

81

5-89

On what assessments to be levied...................

81

5

"Organized under the laws" defined....................

81

2

Owners who deemed, for tax purposes; residence.........

81

3

Paintings, etc. (See Exemptions, hereunder.)

Parlor Car Companies — Gross receipts tax..............

81

91

Parsonages. (See Exemptions, hereunder.)

"Partnership" deflned .................................

81

2

Payable; when; for full or part of year; interest.......

81

48-9, 143

Payment of money due state by collectors, when valid...

81

65

Penal clauses ........................................

81

154-157

Penalties....... .........................................

81

154-157

"Person" deflned ......................................

81

2

Personal Property:

Owners to give account of ........................

81

42

What and where taxable............................

81

6

Posse Comitatus — Summoning by collectors.............

81

88

Powers of Incorporated Towns .........................

81

9

Preference of Taxes ....................................

81

142

Preferred Debt .......................................

81

142

Premiums, on insurance.................................

48A

39

Presumption against change in law......................

81

1

"Principal Office" of domestic corporations defined.....

81

2