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Tax Sales.
69. Lien of taxes.
69 1/2. Method of tax sales — either under
Sections 70-86, under existing law
or under Sections 189-198.
70. Bills with warning.
71. Service of bills by mail.
72. Distraint on real estate — advertise-
ment and notice of survey — real
estate may be sold notwithstand-
ing existence of personal property.
73. Sales of property subject to ground-
rent.
74. Payment of purchase price. Report
and ratification of sale.
75. Deed to purchaser. Effect.
76. Disposition of surplus of proceeds
of sale.
77. Setting sale aside — when to be set
aside — effects.
78. Redemption of property sold.
79. Tees in connection with tax sales.
80. Record of proceedings.
81. Succeeding collector to have power?
of predecessor.
82. Special agent to execute deed.
83. Bidding in property by County Com-
missioners or Mayor and City
Council of Baltimore.
84. Re-sale of property so bought in.
85. Title where owners described as
heirs of named person.
86. Death of purchaser before receiving
deed.
Resistance to Collectors.
87. Penalty for resisting or threatening
collector or any bidder.
SS. Summoning posse comitatus.
89. Penalty for assaulting collector,
posse comitatus or bidder.
SPECIAL TAXES (Secs. 90-141).
Franchise Tax on Deposits of Savings
Banks.
00. Tax on savings banks deposits.
Gross Receipts Tax (Secs. 91-97).
91. Who subject to gross receipts tax.
Rates.
92. Reports to State Tax Commission.
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93. Failure to report. Tax fixed by
State Tax Commission — man-
damus.
94. Meaning of gross receipts as to trust
and title insurance companies.
95. Collection of tax. Interest. Pen-
alty.
96. Examination of office, agent or other
person by State Tax Commission.
97. Taxes for receipts of year ending
Dec. 31, 1928.
Tax on Official Commissions
(Secs. 98-100).
98. Who subject to.
99. Oath not to be administered until
tax is paid. Duty of clerks.
100. Secretary of State to furnish list of
officers to Comptroller.
Tax on Commissions of Executors and
Administrators (Secs. 101-104).
101. Amount of tax. No waiver. Legacy
left to executor.
101A. Tax by administrator ad colligen-
dum.
102. Orphans' Court to fix commissions.
103. Payment of tax. Bond liable.
104 Receipt for tax.
Inheritance Tax.
(Secs. 104A-182. )
104A. Tax on direct inheritances.
105. What subject to; provisos.
105A. Exemption of $500 for upkeep of
graves.
106. Executor to pay.
107. Tax to he on appraised value of per-
sonalty. Sales to pay tax.
108. When tax on distributive shares and
legacies to be paid.
109. Real estate to be appraised. Form
of warrant to appraisers.
110. Appraisement where land lies in two
or more counties.
111. inventory of real estate to be sepa-
rate.
112. Appointment in place of appraiser
failing to act.
113. Return of appraisement by executor.
114. Appraisement to be taken to be true
value.
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