INDEX.

721

Art.

Sec.

Taxes — Cont'd:

Treasurer (State) — State taxes to be deposited to credit

of, or remitted to ....................................

81

53

Trust Companies:

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

81

91, 94

Tax rate ..........................................

81

27

Trust estates — Taxation in case of residents; non-

.

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

81

8

Trustees:

(See Collateral Inheritance Tax, hereunder.)

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

81

3

Tunnels — Assessment of ................................

81

13

Unconstitutional provisions not to affect other provisions.

81

1 (footnote)

University of Maryland Athletic Board — Bonds exempt

from taxation .......................................

81

7

Valuation of property; continuing assessments...........

81

11

Vessels:

(See Exemptions, hereunder.)

Interest in ........................................

81

6

Veterans of Foreign Wars, Inc. (See Exemptions, here-

under.)

Warehouseman — duties as to; taxes on distilled spirits;

lien..................................................

81

20-25

Wearing Apparel. (See Exemptions, hereunder.)

When assessable and collectible.........................

81

143

When due and payable — for full and part of year; interest.

81

48-9, 143

Who deemed owners for tax purposes ..................

81

3

Wilful defaults — of officials and private persons .........

81

156-7

Works of Art. (See Exemptions, hereunder.)

TEACHERS:

(See Public Education.)

TELEGRAPH AND TELEPHONE LINES:

Injury to; penalty .....................................

27

48S

TENANT:

(See Landlord and Tenant.)

TERRAPINS:

(See Fish and Fisheries.)

Closed season; sizes; traps, etc..........................

39

102-108

TESTAMENTARY GUARDIAN: .........................

72A

4

TESTAMENTARY LAW:

(See Executors and Administrators; Guardian;

Orphans' Courts; Taxes — Executors; Wills.)

TESTIMONY:

(See Evidence; Perjury.)

THEFT:

(See Robbery.)

TITLE:

(See Motor Vehicles.)

TOBACCO:

Arbitration of disputes concerning samples; claims;

award...................................................

48

23

Inspector of — duties; bond; employees ..................

48

10

24