1240 ARTICLE 4.

United Rys. Co. liable for gross receipts tax on all receipts from operation on all
public streets.

City v. United Rys., 107 Md. 251.

The Park fund under the existing laws is to be applied to park purposes only by
the Board of Park Commissioners.

Baltimore v. Williams, 124 Md. 502.

P. L. L. (1888), Art. 4, sec. 769A. 1894, ch. 550.

798. The Board of Park Commissioners, or any agent or agents of
the said Commissioners, authorized in writing by a certificate signed by
the president and secretary thereof, shall have authority and power from
time to time, and at any time the said Board of Park Commissioner see
fit, to make examination of the books, accounts and car fare registers of
any or all of the street railway companies in the City of Baltimore, for
the purpose of satisfying said Board of Park Commissioners that returns
of the "park tax" are fairly and correctly made by said companies, and
by each and every one of them; and any street railway company whose
officers shall neglect or refuse, on demand of said Board of Park Com-
missioners, to permit the said Commissioners or any agent or agents of
said Commissioners authorized in writing as above prescribed, to at any
time inspect its said books, accounts and carfare registers or any of them,
shall forfeit and pay a fine of one hundred dollars for each and eveiy day
it shall so neglect or refuse to comply with such demand; said penalty to
be collected by an action of debt in the name of the Mayor and City
Council of Baltimore.

Park Tax Case, 84 Md. L M. & C. C. v. United Rys. & B. Co., 126 Md. 39.

P. L. L. (1888), Art. 4, sec. 769B. 1894, ch. 550.

799. On default of any of the street railway companies operating
street railway lines within the present city limits, in the payment of the
park tax of nine per centum of the gross receipts from all street railway
lines within the present city limits, for the term of ten days after the
expiration of any quarter, the company or companies so in default shall
pay a penalty at the rate of thirty per cent, per annum, on the amount due
from it, for the time it shall continue in default; said penalty to be
recovered by an action of debt, in the name of the Mayor and City Council

of Baltimore.
Park Tax Case, 84 Md. 1. M. & C. C. v. United Rys. & E. Co., 126 Md. 39.

P. L. L. (1888). Art. 4, sec. 769C. 1894, ch. 550.

800. If any officer, agent or employee of any street railway company
within the City of Baltimore shall knowingly, wilfully and corruptly
certify to the Board of Park Commissioners a less sum than is actually
due as the park tax of nine per centum of the gross receipts from the lines
of such company within the city limits, he shall be guilty of ai misde-
meanor, and on conviction thereof shall suffer imprisonment for not more
than six months in jail, or pay a fine of not more than one thousand
dollars, or both, in the discretion of the Court.

Park Tax Case, 84 Md. 1. M. & C. C. v. United Rys. & E. Co., 126 Md. 39.