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IXDEX.
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1427
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Taxes — Cont'd:
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Art.
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Sec.
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Baltimore City — Daily deposits of taxes .................
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SI
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53
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Baltimore City stock — Deductions or credit allowed for..
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81
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17
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Banks :
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(See National Banks.)
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Savings — Franchise tax on deposits .................
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81
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90
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Shares of stock in national banks ...................
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81
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6
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Tax rate on shares .................................
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81
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27
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Bills for taxes :
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By mail ...........................................
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81
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71
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With warning .....................................
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81
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70
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Bond Collectors ......................................
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81
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51,52
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Bonds (interest bearing) — Taxation of ..................
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81
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6
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Bonus tax — Corporations ..............................
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81
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133-135
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Bridges Railroads, assessment of ......................
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81
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13
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Building and Homestead Associations:
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(See Exemptions, hereunder.)
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Business corporation, defined ...........................
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81
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2
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Cable companies — Gross receipts tax.....................
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81
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91
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Calendar Year:
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How may be made taxable year .....................
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81
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28
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What taxes levied for ..............................
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81
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28
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Casualty, surety and fidelity companies — Tax rate......
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SI
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27
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Cemeteries :
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(See Exemptions, hereunder.)
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Certification of assessments to County Commissioners,
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Appeal Tax Court and Comptroller ....................
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81
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19,21
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Change in law — Presumption against.....................
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81
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1
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Charitable or Benevolent Institutions:
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(See Exemptions, hereunder.)
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Charters — Forfeiture of, for non-payment of taxes......
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81
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144, 144%
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Churches :
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(See Exemptions, hereunder.)
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"City" defined .........................................
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81
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2
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Cities or Towns:
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May abate interest and penalties; limitation.........
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81
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48A-48E
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May make assessments .............................
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81
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10
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Powers re municipal taxes; county assessments.....
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81
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9
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Civil War Commemorative Parks, etc:
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(See Exemptions, hereunder.)
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Classification of Property:
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State Tax Commission has power to classify.........
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81
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186
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Classification of taxes ..................................
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81
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4
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Clerks — Inheritance tax — Duties, etc. ..................
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81
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131
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Collectible by suit ......................................
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81
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145
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Collection of ..........................................
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81
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50-68
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Collection Suit for ...................................
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81
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145-150
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Collections Time for .................................
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81
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143
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"Collector" defined.........................................
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81
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2
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Collectors:
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Allowance for insolvencies and removals.............
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81
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66
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Appointment, compensation and oath................
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81
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50
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Assaulting......... ..................................
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81
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89
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Bond. ..... ........................................
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81
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51,52
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Bond — Failure to give .......'..... ................
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81
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55
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Collections of; payment over; educational purposes.
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81
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59
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Duties as to collection and accounting of taxes.......
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81
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59
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Examination of books .... ........................
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81
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54
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Failure to account for taxes as specified.............
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81
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61
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Failure to qualify .................................
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81
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55-58
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Fees for tax sales .................................
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81
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79
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Governor may appoint — When ......................
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81
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57,58
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Payment of money due State — When valid. .......
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81
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65
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Removal......... ....................................
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81
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53
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