4024

INDEX

		Art.	Sec.
	Taxes — Cont'd :		.
	Estate Tax:
	(See Maryland Estate Tax, here-
	under.)
	Evidence — In suits for collection of
	taxes : ......................	81	159
	Execution — Property seized in;
	bids for same by comptroller	81	70
	"Executor" defined ...............	81	2
	Executors and Administrators:
	(See Inheritance Tax, hereunder.)
	Liability for taxes...............	81	3
	Residence of, for tax purposes..	81	3
	Tax on commissions; payment;
	bond liability .............	81	104-108
	Exemptions :
	American Legion property ......	81'	7
	Art objects ....................	81	7
	Banks (Savings) — Property of..	81	7
	Bonds of State, county and city...	81	7
	Building associations-Shares of
	stock ......................	81	7
	Cemeteries, burial grounds, etc ...	81	7
	Churches, etc. .................	81	7
	Civil War commemorative parks
	and monuments ...........	81	7
	Crops or produce in hands of
	producer ..................	81	7
	Disabled American Veterans of
	World War, Inc. — Property
	of .........................	81	7
	Domestic companies doing no
	business in Maryland .......	81	7
	Domestic , corporations whose
	shares of stock are taxable ...	81	7
	Educational or literary institu-
	tions ......................	81	7
	Farming implements ...........	81	7
	Federal Estate Tax:
	(See Maryland Estate Tax, here-
	under.)
	Federal laws — Property exempted
	by ................	81	7
	'Fire Insurance : Salvage Corps —
	Property of ...............	81	7
	Fish, etc. ......................	81	7
	Foo'd for 'family use..............	81	7
	Fraternal beneficiary associations	81	7
	Furniture (household) ..........	81	7
	.Graves — Bequests for upkeep....	81	111
	Graveyards ....................	81	7
	Hospitals, asylums, etc...........	81	7
	Hospitals, schools, etc., from
	street assessments in- Balti-
	more . City ..................	81	7
	House of Reformation ..........	81	7
	House of. Refuge ...............	81	7
	Household furniture ............	81	7
	Industrial Home for Colored
	Girls ......................	81	7
	Insurance salvage corporations —
	Property of ................	81	7
	Land ceded to U. S..............	96	28
	Manufactured products ; raw ma-
	terials .....................	81	7
	Manufacturing , machinery, etc-.....	81	7
	Paintings, bronzes, etc., on cer-
	tain conditions .............	81	7
	Parsonages ....................	81	7

		Art.	Sec.
	Taxes — Cont'd:
	Exemptions — Cont'd:
	Personal property of domestic
	corporations whose shares of
	stock are taxable ...........	81	7
	Preferred stock of domestic street
	railway companies .........	81	7
	Property exempted by federal
	laws .......................	81	7
	Property of State or political
	sub-divisions thereof .......	81	7
	Provisions and food for family
	use ........................	81	7
	Railroad companies — Shares of
	stock , of, subject to gross
	receipts tax ................	81	7
	Religious 'property' .............	81	7
	Savings banks — Personal prop-
	erty of ....................	81	7
	Society of the Cincinnati.........	81	7
	Soldiers of Civil War — Parks for	81	7
	Southern Maryland Tri-County
	Co-operative Association .....	81	7
	State, county and city bonds....	81	7
	State, county or city property..	81	7
	Street railway companies — Pre-
	ferred stock ................	81	7
	Tools of mechanics..............	81	7
	Trust estates of non-residents;
	provisos ...................	81	7
	Vessels engaged in foreign . or
	coastwise commerce ........	81	7
	Veterans of Foreign Wars, Inc. —
	Property of ................	81	7
	Wearing apparel ...............	81	7
	Works of, art, etc., on certain
	conditions .................	81	7
	Express companies— Gross receipts
	tax ........................	81	95
	Farming Implements — Exemption .	81	7
	Federal Estate Tax:
	(See Maryland Estate Tax, here-
	under.)
	Fiduciary — Liability for ..........	81	3
	"Finance Company" defined......	81	2
	Finance companies — Tax rate on
	domestic companies ........	81	25
	"Finance Corporations" defined.......	81	2
	Assessment of shares of stock of
	domestic companies .........	81	16
	Domestic — Assessment of stock...	81	10
	Fire Insurance Salvage Corps — Ex-
	emption ....................	81	7
	Fish — Exemption; ...................	81	7
	For a fraction of year...............	81.	52
	For full year......................	81	46
	For what period levied and as of
	what date ..................	81'	26
	"Foreign" defined ................	81	2
	Foreign Corporations:
	(See State Tax, Commission, here-
	under.)
	Franchise tax ....................	81	148, 149
	Principal office in Maryland......	81	2
	Residents as to intangible prop-
	erty used in State ..........	81	2
	Stock of — Taxation of ...........	81	6
	Forfeiture of charter for non-pay-
	ment of taxes................	81	152, 153