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(33) Exemption of hospitals, schools,
etc., from street assessments
in Baltimore City.
8. Special cases — securities held in
trust — rolling stock.
9. Powers of incorporated towns.
Assessments (Secs. 10-26).
10. By whom to be made.
11. Full value to he assessed — continu-
ing assessments.
12. Stock in trade of merchants.
13. Railroad bridges and tunnels.
14. Real estate — improvements.
15. Shares of stock in national banks
and domestic corporations (ex-
cept finance companies) whose
shares are taxable.
16. Shares of stock in domestic finance
corporations.
17. Deductions for certain issues of Bal-
timore City stock.
19. Certification of assessments to Coun-
ty Commissioners, Appeal Tax
Court and Comptroller.
20-25. Distilled spirits.
Notices as to Assessments.
20. Notices.
Rate of Tax.
27. Rate.
For What Period and as of What Date
Taxes are Levied.
28. Levy for calendar year; exceptions.
Levy (Secs. 29-31).
29. County and municipal taxes.
30. State taxes.
31. Escaped property.
Assessors and Discovery of Taxable
Property (Secs. 32-44).
32. Appointment of assessors.
33. Duties of assessors.
34. Compensation of assessors.
35. Return of assessable property by
Register of Wills.
36. Assessment of discovered property.
37. Reports by Commissioner of Land
Office.
38-9. Correction of valuations and as-
sessments.
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40. Deductions for sales, losses, remov-
als, etc.
41. Summons by assessing authorities.
42. Removals — account of property.
43. Neglect to file returns when de-
manded.
44. Notice to proper assessing authority
in case of removal.
Record of Assessments (Secs. 45-7).
45. Records — extent of publicity.
4(1. Tax rolls.
47. Certificates to Comptroller and State
Tax Commission.
When Taxes are Payable (Secs. 48-9).
48. Taxes for a full year.
48A-48E. Abatement of interest, penal-
ties, etc., by counties, cities and
towns; exceptions.
49. Taxes for a fraction of a year.
Collectors and Collections (Secs. 60-68).
50. Appointment of Collectors — oath.
51-2. Bonds of collectors.
53. Deposits of State taxes — returns to
Comptroller — removal of collector.
54. Examination of books of collectors
of State taxes.
55. Failure of collectors to give bond.
56. Notice to Governor of selection and
qualification of collectors.
57. Appointment of collectors of State
taxes in case of vacancy.
58. Failure of such collectors to give
bond.
59. Disposition of county and Baltimore
City taxes collected — separate
levy for educational purposes.
60. Comptroller to see to collection of
State taxes.
61. Failure of collectors to pay to pro-
per authorities taxes collected.
62. The same — suits on collector's bond.
63. The same — entry of judgment.
64. The same — jury trial.
65. Payment of taxes collected by suit.
66. Allowances to collectors for insol-
vencies and removals.
67. Comptroller may bid in property
taken on execution.
68. Succeeding collectors to have powers
of predecessor.
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