4026

		Art.	Sec.
	Taxes — Cont'd:
	"Interest-bearing" defined ........	81	2
	Interest-bearing bonds, etc ........	81	6
	Interrogatories — As to disposal or
	removal of property; pur-
	chase money, etc.............	81	38
	Inter-state passenger motor vehicles
	— Mileage tax ..............	81	218,219
	Invalid provisions not to affect
	other provisions ............	81	1
			(footnote)
	Land and improvements to be as-
	sessed separately ...........	81	14
	Law — Presumption against change
	in .........................	81	1
	Levy :
	By counties and municipalities...	81	27
	Escaped property ..............	81	29
	For what period and as of what
	date ; calendar year..........	81	26
	State taxes .....................	81	28
	When to be made; not necessary
	for fixed rate ...............	81	27
	Licenses, provisions re motor vehi-
	cles ........................	56	159, 160
	Liens ............................	81	72, 121
	Limitations ......................	81	160
	Liquors — Assessment of .........'..	81	10, 18-23
	Losses — Deductions on account of.	81	38
	Manufacturing Machinery — Exemp-
	tion .......................	81	7
	Manufacturing Plants — Exemption
	of Machinery, raw materials,
	etc..........................	81	7
	Maryland Estate Tax:
	Additional tax .................	62A	5
	Amendments to federal act ......	62A	8
	Applicability to secs. 7-8 ........	62A	9
	Applicability of Federal Revenue
	Act of 1926.................	62A	11
	Circumstances under which article
	becomes void ..............	62A	7
	Definitions .....................	62A	1
	Estates affected ................	62A	10
	Refund of excess payments .....	62A	5
	Reimbursement of persons other
	than legal representatives
	paying tax .................	62A	6
	Tax imposed ...................	62A	2
	To whom payable ...............	62A	4
	When payable .................	62A	3
	Meaning of terms..................	81	2
	Merchandise — When taxable ......	81	6
	Merchants — Assessment of stock in
	trade ......................	81	12
	Method of making assessments.......	81	11-23
	Mineral rights — Assessment of......	81	14
	Money — When taxable ...........	81	6
	"Mortgages" defined .............	81	2
	Mortgages on property outside of
	Maryland ..................	81	6
	Motor Vehicles:
	Mileage tax on interstate passen-
	ger ........................	81	218, 219
	Payment before license issued .....	56	159-160
	Municipalities :
	(See Cities or Towns, hereunder.)
	National Banks:
	Assessment of shares of stock ....	81	15
	Assessment of stock of, located in
	Maryland ..................	81	10
	Shares of stock ; when taxable .....	81	6

		Art.	Sec.
	Taxes — Cont'd:
	Negligence — Defaults re taxes due
	to .........................	81	163-164
	Non-payment of taxes — Forfeiture
	of charters ...................	81	152
	Non-residents :
	(See Inheritance Tax, hereunder.)
	Notices :
	(See State Tax Commission, here-
	under.)
	As to assessments............ '.......	81	24
	In case of removal of property.....	81	42
	To render account of assessable
	property ...................	81	41
	Officers :
	Failure to perform duties.........	81	174, 175
	Tax on commissions.............	81	101
	Official commissions — Tax on ......	81	101-103
	Oil pipe line companies — Gross re-
	ceipts tax ..................	81	95
	"Ordinary business corporation" de-
	fined ......................	81	2
	Ordinary taxes ...................	81	5-93
	Defined ........................	81	4
	On what assessments to be levied	81	5
	"Organized under the laws" de-
	fined ......................	81	2
	Owners who deemed, for tax pur-
	poses; residence ............	81	3
	Paintings, etc.:
	(See Exemptions, hereunder.)
	Parlor car companies — Gross re-
	ceipts tax ..................	81	95
	Parsonages — Exemption ..........	81	7
	"Partnership" defined ............	81	2
	Payable; when; for full or part of
	year ; interest ..............	81	46-52, 151
	Payment of money due state by
	collectors, when valid .......	81	68
	Penal clauses ....................	81	163-166
	Penalties ........................	81	163-166
	"Person" defined .................	81	2
	Personal Property:
	Owners to give account of .......	81	40
	What and where taxable ........	81.	6
	Posse comitatus — Summoning by
	collectors ..................	81	92
	Powers of incorporated towns.......	81	9
	Preference of taxes................	81	150
	Preferred debt ...................	81	150
	Premiums, on insurance............	48A	39
	Presumption against change in law	81	1
	"Principal office" of domestic cor-
	porations defined ...........	81	2
	"Principal office in this State" of
	foreign corporations defined.	81	2
	Priority of taxes...................	81	150
	Property :
	Discovery of taxable ............	81	30-42
	Removal of property, report of...	81	42
	Subject to taxation .............	81	6
	Provisions and Food — exemption ...	81	7
	Pullman companies — Gross receipts
	tax ........................	81	95
	Railroads :
	(See Exemptions, hereunder.)
	Gross receipts tax...............	81	95
	Bridge or tunnel — Assessment of.	81	13
	Rolling stock; assessment........	81	8,10
	"Railroads worked by steam" de-
	fined ......................	81	2
	Rate of tax........................	81	25

INDEX