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1434 INDEX.
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Taxes — Cont'd:
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Art.
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Sec.
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Posse comitatus — Summoning by collectors
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81
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88
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Powers of incorporated towns .......... ... ... ...
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SI
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9
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Preference of taxes .................... ... ... ...
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81
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142
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Preferred debt ........................................
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81
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142
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Premiums, on insurance ............................ ...
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48A
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39
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Presumption against change in law.................. ...
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81
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1
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"Principal office" of domestic corporations defined......
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81
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2
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"Principal office in this State" of foreign corporations
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defined...................................................
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81
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2
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Priority of taxes .......................................
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81
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142
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Property:
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Discovery of taxable ...............................
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81
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32-44
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Removal of property, report of ......................
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81
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44
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Subject to taxation............................. ....
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81
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6
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Provisions and Food:
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(See Exemptions, hereunder.)
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Pullman companies — Gross receipts tax..................
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81
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91
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Railroads:
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(See Exemptions, hereunder.)
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Gross receipts tax ..................................
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81
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91
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Bridge or tunnel — Assessment of ....................
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81
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13
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Rolling stock ; assessment .........................
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81
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8,10
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^'Railroads worked by steam" defined- ..................
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81
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2
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Rate of tax ............................................
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SI
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27
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"Real estate" defined ...................................
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81
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2
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Real estate or property — Land and improvements to be
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assessed separately ..................................
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81
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14
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Real Estate:
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Sale of, for taxes ..................................
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81
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191
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What taxable ......................................
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81
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6
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Real Property:
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Sale of, for taxes; distraint on; advertisement........
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81
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72
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When taxable .....................................
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81
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6
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Records — Extent of, for publicity........................
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81
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45
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Refund of taxes ........................................
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81
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152, 153
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Refunds — When to be made..............................
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81
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188
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Registers of Wills:
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(See Inheritance Tax, hereunder.)
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Report of property liable to taxation.................
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81'
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35
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Removal :
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Account of property removed .......................
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81
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42
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Notice to authorities of place of ....................
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81
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44
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Removal of property — Deductions on account of ........
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81
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40
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Reports — By corporation to S. T. C.......................
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81
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17S-180
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Residence of executors, etc., for tax purposes.............
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81
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3
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Resident — Who deemed, for tax purposes................
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81
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3
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"Residents of this State" defined .......................
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81
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2
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Resistance to collectors ................................
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81
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87-89
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Returns :
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By corporations to S. T. C...........................
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81
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178-180
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Failure to render; assessment of personal property.
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81
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43
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Returns of collectors, when to be made..................
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81
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53
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Roads — Mileage tax for maintenance of .................
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81
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210, 211
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Rolling stock of railroads ..............................
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81
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8,10
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Rolls.......................................................
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81
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46
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Rules of construction ..................................
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SI
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1-3
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Safe Deposit and Trust Companies:
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Gross receipts tax ..................................
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81
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91,94
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What not included in "gross receipts"...............
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81
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94
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Sales:
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(See Tax Sales, hereunder.)
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To evade taxes ....................................
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81
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6
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Saving clause .........................................
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81
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1 (footnote)
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