|
|
|
|
|
|
|
|
INDEX.
|
|
1435
|
|
|
|
Taxes — Cont'd:
|
Art.
|
Sec.
|
|
|
|
Savings Banks:
|
|
|
|
|
|
(See Exemptions, hereunder.)
|
|
|
|
|
|
Franchise tax .........................................
|
81
|
90
|
|
|
|
School levy — To he made separately in counties..........
|
81
|
59
|
|
|
|
Schools — Intangible personal property of certain schools
|
|
|
|
|
|
in Baltimore City exempt from taxation...............
|
81
|
T
|
|
|
|
Secretary of State — To furnish list of officers to Comp-
|
|
|
|
|
|
troller. ....... ........................................
|
81
|
100
|
|
|
|
Securities held in trust..................................
|
81
|
8
|
|
|
|
Shares of stock — When taxable .........................
|
81
|
6
|
|
|
|
Shares of stock in domestic corporations.................
|
81
|
&
|
|
|
|
Special County and Municipal Taxes:
|
|
|
|
|
|
Bonds or notes for unemployment relief; limitations;
|
|
|
|
|
|
expenditures, etc..................................
|
81
|
200-207
|
|
|
|
Tax levy for general welfare and unemployment relief
|
81
|
199
|
|
|
|
Special Taxea .........................................
|
81
|
90-141
|
|
|
|
Bonus tax ........................................
|
81
|
133-135
|
|
|
|
Collateral inheritance tax...........................
|
81
|
105-132
|
|
|
|
Defined................................................
|
81
|
4
|
|
|
|
Excise tax on income from foreign fiduciary.........
|
81
|
141A, 141B-
|
|
|
|
Franchise tax on corporations ......................
|
81
|
136-141
|
|
|
|
Franchise tax on deposits of savings banks...........
|
81
|
90
|
|
|
|
Gross receipts tax ................................
|
81
|
91
|
|
|
|
Tax on official commissions ........................
|
81
|
98
|
|
|
|
State Comptroller:
|
|
|
|
|
|
(See Comptroller, hereunder.)
|
|
|
|
|
|
To collect State taxes on certain classes of property.
|
81
|
60
|
|
|
|
State Tax Commission...................................
|
81
|
158-181
|
|
|
|
Advertisements of general assessments..............
|
81
|
177
|
|
|
|
Appeals from County Commissioners or Appeal Tax
|
|
|
|
|
|
Court......... ..................... ...............
|
81
|
183-
|
|
|
|
Appeals from decisions of commission — Who may
|
|
|
|
|
|
make................................................
|
81
|
18&
|
|
|
|
Appeals:
|
|
|
|
|
|
To be a stay ; refunds ............................
|
81
|
188.
|
|
|
|
Petition for; procedure; decision..................
|
81
|
184
|
|
|
|
When to be made ................................
|
81
|
187
|
|
|
|
Appointment; oath; term, etc.......................
|
81
|
158
|
|
|
|
Assessments:
|
|
|
|
|
|
Certification of ....................... ..........
|
81
|
19,21
|
|
|
|
Compensation of County Commissioners...........
|
81
|
17&
|
|
|
|
Failure of county to levy for cost of; mandamus...
|
81
|
175
|
|
|
|
Levy to pay cost of; failure to levy................
|
81
|
174, 175
|
|
|
|
Notice by advertisement of general...............
|
81
|
177
|
|
|
|
To supervise ....................... . ....
|
81
|
16ft
|
|
|
|
Uniform plan ................... .... .........
|
81
|
173
|
|
|
|
Assessors — Appointment, removal, oath, compensa-
|
|
|
|
|
|
tion, etc. ........................................
|
81
|
171, 172
|
|
|
|
Attorney-General — Legal adviser of ................
|
81
|
164
|
|
|
|
Bonus tax — Deposit of, with; account to Comptroller
|
|
|
|
|
|
and Treasurer ..................................
|
81
|
135-
|
|
|
|
Certificate to, of total basis of assessment.............
|
81
|
47
|
|
|
|
Certification of assessments ................ ......
|
81
|
19,21
|
|
|
|
Classification of property............................
|
81
|
186-
|
|
|
|
Corporations:
|
|
|
|
|
|
Annual reports ..................................
|
81
|
178
|
|
|
|
Penalty for failure to report.......................
|
81
|
179
|
|
|
|
County Commissioners — Compensation for assessment
|
|
|
|
|
|
work......... ......................................
|
81
|
176
|
|
|
|
Decisions by; evidence of ..........................
|
81
|
162.
|
|
|
|
Distilled spirits — Duties as to assessment of........
|
81
|
20-25
|
|
|
|
Duties......... .......................................
|
81
|
165
|
|
|
|
Employees.............................................
|
81
|
160
|
|
|
|
|
|
|
|
