4022

INDEX

	Art.	Sec.
	Tax Commission:
	(See Taxes — State Tax Commis-
	sion.)
	Tax Levy, State.................. 81	28
	Tax Titles :
	Adverse possession as a bar to .... 57	15
	Taxes :
	(See Corporations; Bonus Tax;
	Licenses; Franchise Tax; In-
	ternal Revenue Taxes; Mu-
	nicipality; State Auditor;
	Oysters; Insurance.)
	Abatement of interest and penal-
	ties ; limitation ............. 81	47-51
	Account — Failure to render; assess-
	ment of personal property ... 81	41
	Administrators :
	(See Inheritance Tax; Executors
	and Administrators, here-
	under.)
	Admissions ...................... 56	74
	American Legion — Exemption .... 81	7
	Appeal Tax Court:
	Appeals from, to S. T. C........ 81	191-193
	Assessment of "discovered" prop-
	erty ....................... 81	34
	Certificate to Comptroller and
	S. T. C. of total basis of
	assessment ................. 81	45
	Certification of assessments to ... 81	17
	Property to be assessed by....... 81	10
	Summons may be issued by ; pen-
	alty for failure to appear..... 81	39
	Appeals : (See State Tax Commission, here-
	under) ..................... 81	190-196
	From decisions of State Tax
	Commission ............... 81	194
	To Court of Appeals............. 81	194
	Assessments :
	(See State Tax Commission, here-
	under.)
	Amount of — Full value; continu-
	ing assessments ............ 81	11
	By whom made ................. 81	10
	Certification of, by State Tax
	Commission ............... 81	17,19
	City or town may continue to
	make ...................... 81	10
	Continuing assessments ......... 81	11
	Corrections in .................. 81	36-38
	, Date of finality for tax levy...... 81	2,11
	Distilled spirits ................ 81	19
	Escaped property .............. 81	29
	Full value ..................... 81	11
	Interrogatories and answers there-
	to ......................... 81	24
	Method of making............... 81	11-23
	Notices as to.................... 81	24
	Open to public inspection; excep-
	tions ...................... 81	43
	Record of ...................... 81	43-45
	State Tax Commission to super-
	vise ....................... 81	175
	Stock in trade of merchants...... 81	12
	Time for ...................... 81	151
	Uniform plan .................. 81	182

	Art.	Sec.
	Taxes — Cont'd:
	Assessors :
	(See State Tax Commission, here-
	under.)
	Appointment, duties, powers, etc. 81	30-32
	Attachments ; for collection of taxes 81	156
	Attorney-General — Legal adviser of
	Tax Commission ........... 81	173
	Baltimore City — Daily deposits of
	taxes ...................... 81	56
	Banks :
	(See National Banks.)
	Savings — Franchise tax on de-
	posits ...................... 81	94
	Shares of stock in, national banks 81	6
	Tax rate on shares............... 81	25
	Bills for taxes:
	By mail ....................... 81	75
	With warning .................. 81	74
	Bond— Collectors ................ 81	54,55
	Bonus tax — Corporations ......... 81	141-143
	Bridges — Railroads, assessment of.. 81	13
	Building and Homestead Associa-
	tions :
	(See Exemptions, hereunder.)
	Business corporation, defined ...... 81	2
	Cable companies — Gross receipts
	tax ........................ 81	95
	Calendar Year:
	How may be made taxable year... 81	26
	What taxes levied for............ 81	26
	Casualty, surety and fidelity com-
	panies — Tax rate ........... 81	25
	Cemeteries:
	(See Exemptions, hereunder.)
	Certification of assessments to
	County Commissioners, Ap-
	peal Tax Court and Comp-
	troller ..................... 81	17,19
	Change in law — Presumption
	against .................... 81	1
	Charitable or Benevolent Institu-
	tions :
	(See Exemptions, hereunder.)
	Charters — Forfeiture of, for non-
	payment of taxes ........... 81	152-153
	Churches — exemption ............ 81	7
	"City" defined ................... 81	2
	Cities or Towns :
	May abate interest and penalties;
	limitation ................. 81	47-51
	May make assessments........... 81	10
	Powers re municipal taxes;
	county assessments ......... 81	9
	Civil War Commemorative Parks,
	etc. — exemption ............ 81	7
	Classification of Property:
	State Tax Commission has power
	to classify ................. 81	194
	Classification of taxes ............. 81	4
	Clerks — Inheritance tax — Duties,
	etc. ........................ 81	138
	Collectible by suit................. 81	154
	Collection of ..................... 81	53-71
	Collection — Suit for .............. 81	154-159
	Collections — Time for ............ 81	151
	"Collector" defined .............. 81	2
	Collectors :
	Allowance for insolvencies and
	removals .................. 81	69