INDEX

4023

		Art.	Sec.
	Taxes — Cont'd:
	Collectors — Cont'd:
	Appointment, compensation and
	oath .......................	81	53
	Assaulting .....................	81	93
	Bond ..........................	81	54,55
	Bond — Failure to give ...........	81	58
	Collections of; payment over;
	educational purposes .......	81	62
	Duties as to collection and ac-
	counting of taxes............	81	62
	Examination of books ...........	81	57
	Failure to account for taxes as
	specified ...................	81	64
	Failure to qualify................	81	58-61
	Fees for tax sales................	81	83
	Governor may appoint — When...	81	60,61
	Payment of money due State —
	When valid ................	81	68
	Removal ......................	81	56
	Resistance to ..................	81	91-93
	Succeeding collectors to have
	powers of predecessors ......	81	71,85
	Suit on bond....................	81	65-67
	Summoning posse comitatus .....	81	92
	Taxes to be deposited to credit of,
	or remitted to treasurer; re-
	moval for failure; suit on
	on bond ...................	81	56
	Vacancy .......................	81	60
	Commissioner of Land Office — Re-
	port of patents and resurveys	81	35
	Commissions :
	Tax on executors and administra-
	tors .......................	81	104, 105
	Tax on official ..................	81	101
	Comptroller :
	Certification of assessments to ...	81	17
	Examination by, of books of col-
	lectors of State taxes.........	81	57
	May bid in property taken on
	execution of ...............	81	70
	Returns of State taxes to ........	81	56
	Suit on bond of collectors........	81	65-67
	Supervision of collection of State
	taxes ......................	81	63
	Construction— Rules of ...........	81	1-3
	Corporations:
	(See Domestic Corporations; For-
	eign Corporations; State Tax
	Commission, hereunder.)
	Annual report to S. T. C. ; default
	— forfeiture ................	81	187-189
	Assessment of stock of domestic
	corporations; national banks;
	finance companies ..........	81	10
	Bonds (interest bearing) — Taxa-
	tion of .....................	81	6
	Bonus tax .....................	81	141-143
	Defined ........................	81	2
	Foreign and domestic; meaning
	of .........................	81	2
	Foreign and domestic; residence
	of; intangible property.......	81	2
	Forfeiture of charters for non-
	payment of taxes............	81	152
	Franchise tax ..................	81	144-149
	Payment to Baltimore City and
	counties ...................	81	147

		Art.	Sec.
	Taxes — Cont'd:
	Corporations — Cont'd :
	Gross receipts tax................	81	95-100
	Personal property of domestic
	corporations whose shares are
	taxable ....................	81	7
	Principal office of foreign and
	domestic ..................	81	2
	Report of receipts where subject
	to gross receipts tax .........	81	96
	Steam railroads — Definition of ...	81	2
	Stock in foreign corporations —
	Taxation of ................	81	6
	Corrections of valuations and as-
	sessments ..................	81	36-37
	Co-trustees — Property held by; how
	tax determined ............	81	8
	"County and/or City taxes" defined	81	2
	County and municipal taxes........	81	207-217
	County Commissioners:
	(See State Tax Commission, here-
	under.)
	Abatement of interest and penal-
	ties ; limitation ............	81	47-51
	Appeals from S. T. C............	81	191-193
	Assessment of "discovered" prop-
	erty .......................	81	34
	Certificate to, 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
	Credit Unions ...................	11	149
	Crops or Produce — exemption .....	81	7
	"Date of finality" defined..........	81	2,11
	Deeds:
	Tax sale — Death of purchaser be-
	fore receiving .............	81	90
	To purchaser at tax sale; special
	agent .....................	81	79,86
			205,206
	Defaults — Penalties ..............	81	163-166
	Definitions ......................	81	2
	Deposits of taxes in Baltimore City	81	56
	Direct taxes — What are ...........	81	4
	Discovery of taxable property......	81	30-42
	Distilled spirits — Assessment of....	81	10, 18-23
	Distillers — Reports by, etc ........	81	10-21
	Distraint :
	(See Tax Sales, hereunder.)
	"Dividend-paying" defined .......	81	2
	Dividend-paying shares of foreign
	corporations ...............	81	6
	"Domestic" defined ..............	81	2
	Domestic Corporations:
	Assessment of shares of stock .....	81	15
	Assessment of stock and tangible
	personal property of ........	81	10
	Other than ordinary business cor-
	porations :
	Stock of — Taxation of........	81	6
	Resident of county or city where
	principal office is situated...	81	2
	Title insurance companies — Rate	81	25
	Educational or literary institutions:
	(See Exemptions, hereunder.)
	Educational purposes — Taxes col-
	lected for ..................	81	62
	Electric light or power companies
	— Gross receipts tax........	81	95