INDEX.

719

Taxes— Cont'd:

State Tax Commission:

Art-

Sec.

Procedure on appeals ..............................

81

163

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

81

10

Quorum...............................................

81

162

Reports of corporations — information to be trans-

mitted to counties and Baltimore City.............

81

181

Reports by corporations ...........................

81

178

Requests for rulings on points of law................

81

185

Rules and regulations ..............................

81

163

Salary......... ......................................

81

158

Seal...............................................

81

161

Secretary.......................................

81

159

Summons may be issued by; penalty for failure to

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

81

41, 165

Supervisors of Assessments:

Appointment, duties, etc .........................

81

167, 168

Chief assessor for county.........................

81

171

Of Baltimore City ................................

81

169

Salaries....... ....................................

81

170

Uniform plans of assessment to be formulated by.....

81

173

Uniform system of accounts for tax collectors — to

provide.............................................

81

166

Vacancies.............................................

81

158

State Taxes:

(See Gross Receipts Tax, hereunder.)

Levied for calendar year ...........................

81

28

Stock (Corporate):

(See Franchise Tax, hereunder.)

Assessment of stock of domestic corporations and

national banks and finance companies .............

81

10

Bonus tax in caae of increase of; consolidations......

81

134

Dividend paying in foreign corporations — taxation of.

81

6

Of domestic corporations, other than ordinary busi-

ness corporations — taxation of ...................

81

6

Of national banks situated in Maryland — taxation of.

81

6

Stock in trade - assessment of ..........................

81

12-14

Suits for collection of taxes ............................

81

145-150

Summons:

(See State Tax Commission, hereunder.)

State Tax Commission, Appeal Tax Court and County

Commissioners, shall have power to...............

81

41

Supervisors of Assessments. (See State Tax Commission,

hereunder.)

Surety companies — Tax rate ...........................

81

27

Tangible personal property — When taxable ..............

81

6

Tax collector. (See Collector, hereunder.)

Tax levy — date of finality of assessments ................

81

2

Tax rates....... ........................................

81

27

Tax rolls — what information to contain..................

81

46

Tax Sales..............................................

81

69-86

Advertisement required ............................

81

190

Alternative procedure as to ........................

81

189-198

Application of delinquent, alleging taxes distrained

for not due; procedure ........................

81

194

Bidding in property by counties and Baltimore City...

81

83-84

Bills by mail ......................................

81

71

Counties and Baltimore City may bid in property.......

81

83

Death of purchaser before receiving deed.............

81

86, 197

Deductions on account of ..........................

81

40

Deed by successor to city collector of Baltimore City.

81

198

Deed to heirs where purchaser dies before receiving

deed......... ......................................

81

197

Deed to purchasers; effect of; special agent..........

81

75,82

197.198