INDEX.

717

Tuxes — Cont'd:

Art.

Sec.

"Principal Office in this State" of foreign corporations

defined.................................................

81

2

Priority of taxes ......................................

81

142

Property:

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

81

32-44

Removal of property, report of.....................

81

44

Subject to taxation ................................

81

&

Provisions and Food. (See Exemptions, hereunder.)

Pullman Companies — Gross receipts tax.................

81

91

Railroads:

(See Exemptions, hereunder.)

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

81

91

Bridge or tunnel — assessment of ....................

81

13

Rolling stock; assessment ..........................

81

8,10

"Railroads worked by steam" defined...................

81

2

Rate of tax ............................................

81

27

"Real estate" defined ..................................

81

2.

Real estate or property — land and improvements to be

assessed separately .................................

81

14

Real estate:

Sale of, for taxes ..................................

81

191

What taxable .....................................

81

&

Real property:

Sale of, for taxes; distraint on; advertisement......

81

72

When taxable .....................................

81

6

Records — extent of, for publicity .......................

81

45

Refund of taxes .......................................

81

152,153

Refunds — When to be made ............................

81

188

Registers of Wills:

(See Collateral Inheritance Tax, hereunder.)

Report of property liable to taxation.................

81

35

Removal:

Account of property removed .......................

81

42

Notice to authorities of place of ....................

81

44

Removal of property — deductions on account of ........

81

40

Reports — by corporations to S. T. C ....................

81

178-180

Residence of executors, etc., for tax purposes............

81

3

Resident — Who deemed, for tax purposes................

81

3

"Residents of this state" defined.........................

81

2-

Resistance to collectors ...............................

81

87-89

Returns:

By corporations to S. T. C .........................

81

178-180

Failure to render; assessment of personal property.

81

43

Returns of collectors, when to be made.................

81

53

Rolling stock of railroads ...............................

81

8,10

Rolls......................................................

81

46

Rules of construction .................................

81

1-3

Safe Deposit and Trust Companies:

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

81

91,94

What not included in "gross receipts"...............

81

94

Sales:

(See Tax Sales, hereunder.)

To evade taxes ....................................

81

6

Saving Clause....... ....................................

81

1 (footnote)

Savings Banks:

(See Exemptions, hereunder.)

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

81

90

School Levy — To be made separately in counties.........

81

59

Secretary of State — To furnish list of officers to comp-

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

81

100

Securities held in trust.................................

81

8

Shares of Stock — When taxable.........................

81

6

Shares of stock in domestic corporations ...............

81

6