REVENUE AND TAXES. 1007

ARTICLE 81.

REVENUE AND TAXES. ¹

	RULES OF CONSTRUCTION (Secs. 1-8). 1. Presumption against change. in law. 2. Definitions. (1) "Corporation. " (2) "Organized under the laws. " (3) "Foreign. " (4) "Domestic. " (5) "Person. " (6) "Executor. " (7) Partnership as taxable entity. (8) "Interest bearing" and "divi- dend-paying. " (9) "Ordinary business corpora- tion. " (10) "Finance corporation. " (11) "City. " (12) "Taxpayer. " (13) "Real estate. " (14) "Mortgage. "	(15) "Residents of this State. " (16) "County and/or city taxes. " (17) Domestic corporation as resi- dent of county or city. (18) Foreign corporation resident as to intangible property used in Maryland. (19) "Railroads worked by steam. " (20) "Principal office" of domestic corporation. (21) "Principal office in this State" of foreign corporation. (22) "Date of finality. " (23) "Collector. " 3. Who deemed owners for tax pur- poses. Residence. Classification of Taxes. 4. Classification of taxes.

All the case notes to art. 81 in this volume deal with this article as it stood prior
to the revision by the act of 1929, ch. 226. An effort has been made to place the
notes under the section of the new art. 81, which corresponds, or somewhat corre-
sponds, to the old section dealt with in the decision; the number of the latter section
appears in black type at the beginning of each note. Where a note refers to another
section of art. 81, the reference is to the section of the new art. 81, unless the word
"old" appears in parenthesis after the section number. As the old sec. 169 seems to
have no counterpart in. the new art. 81, the notes to that section appear hereunder.

109. Company engaged in canning corn and vegetables, engaged in "manufactur-
ing" within act 1914, ch. 528. Comity Commissioners may not rescind resolution
passed in accordance with said act. Meaning of "manufacturing"; object of statute.
Carroll County v. Shriver Co., 146 Md. 413 Cf. Schluderberg Co. v. Baltimore 151
Md. 609.

169. "Business of manufacturing" defined; corporation preparing manuscripts for
textbooks, etc., or assembling printed sheets, etc., not entitled to exemption. Elec-
trotype plates. Publishers. H. M. Rowe Co. v. Tax Commn., 149 Md. 253.

As to the Maryland estate tax, see art. 62A.

As to federal tax liens, see art. 17, secs. 9 and 9A.

As to taxes on air ports, see art. 1A. sec. 32.

As to special assessment and taxes for purchase of water, sewerage or drainage
systems, see art. 43, sec. 348, et seq.

¹ The editor is indebted to Mr. Arthur W. Machen, Jr., for the synopsis of this
article. Mr. Machen was chairman of the Maryland Tax Revision Commission,
which revised and re-codified the entire article 81. The other members of the com-
mission were Messrs. Harry E. Gilbert, Phillips Lee Goldsborough, Charles C. Wal-
lace and F. Brooke Whiting. See report of the commission for comments on pro-
posed changes in the tax laws.