INDEX

4029

	Art.	Sec.
	Taxes — Cont'd:
	Tax Sales— Cont'd:
	Sale where owners are described
	as heirs of named owner..... 81	203
	Service on delinquent .......... 81	197
	Setting aside .................. 81	81, 200
	Special agent to execute deed,
	when ...................... 81	86
	Statement of arrearages.......... 81	197
	Succeeding collectors to have
	power of predecessors........ 81	85
	Surplus proceeds ............... 81	80
	Survey ........................ 81	76
	Suspension of .................. 81	202
	Taxes lien, on what.............. 81	72
	Title where owners are described
	as heirs of named person .... 81	89, 203
	Taxable basis — Report to State
	Comptroller and State Tax
	Commission ............... 81	45
	Taxable year ..................... 81	26
	"Taxpayer" defined .............. 81	2
	Telegraph companies — Gross re-
	ceipts tax .................. 81	95
	Telephone companies — Gross re-
	ceipts tax .................. 81	95
	Time for assessment and collection 81	151
	Title insurance companies — Gross
	receipts tax ................ 81	95
	Tools:
	(See Exemptions, hereunder.)
	Towns :
	Power to classify property for
	tax purposes ............... 81	9
	Tax rate may change tax limits
	under certain conditions ..... 81	25
	Treasurer (State) — State taxes to
	be deposited to credit of, or
	remitted to ................ 81	56
	Trust Companies:
	Gross receipts tax ................ 81	95
	Tax rate ....................... 81	25
	Trust estates — Taxation in case of
	residents ; non-residents ..... 81	8
	Trustees :
	(See Inheritance Tax, hereunder.)
	Liability . for taxes............... 81	3
	Tunnels Assessment of .......... 81	13
	Unconstitutional provisions not to
	affect other provisions........ 81	1
		(footnote)
	Unemployment relief — Special taxes 81	207
	Valuation of property ; continuing
	assessments ................ 81	11
	Vessels :
	(See Exemptions, hereunder.)
	Interest in ..................... 81	6
	Veterans of Foreign Wars, Inc. :
	(See Exemptions, hereunder.)
	Warehousemen — Duties as to ; taxes
	on distilled spirits ; lien ..... 81	.18-23
	Wearing Apparel :
	(See Exemptions, hereunder.)
	When assessable and collectible .... 81	151
	When due and payable — For full
	and part of year; interest... 81	46-52, 151
	Who deemed owners' for tax pur-
	poses ...................... 81	3
	Wilful defaults — Of officials and ...
	private persons ............. 81	165-166
	Works of Art:
	(See Exemptions, hereunder.)

	Art.	Sec.
	Tax Levy:
	(See Taxes — Levy.)
	Tax Sales:
	'(See Taxes.)
	Montgomery County ............. 57	17
	Taxicabs :
	(See Motor Vehicles; Public Service
	Commission.)
	Classified as common carriers ...... 23	21
	Teachers :
	(See Public Education.)
	Telegrams :
	(See Telegraph Companies.)
	Disclosure of contents or failure to
	transmit; penalty ........'.... 23	302
	Time of sending and receipt to b,e
	noted thereon; penalty....... 23	311
	Transmission by telegraph com-
	panies; penalty ............ 23	300
	Telegraph Companies:
	(See Licenses — Telegraph and Ex-
	press Companies) .......... 56	134-140
	Divulgence of contents of messages
	by employees; neglect to
	transmit or deliver messages;
	penalty .................... 27	580
	Interfering with lines, posts, etc.;
	penalty .................... 27	579
	Jurisdiction of public service com-
	mission extends to .......... 23	349
	Messenger boys; age of; hours of
	delivery of messages; houses
	of ill-repute, etc............. 27	404-407
	Telegraph operators; railroads not
	to keep on duty more than
	eight hours ................ 23	261,263
	Telegraph Operators:
	(See Trains.)
	Telegraph and Telephone Com-
	panies:
	(See this sub-title under Corpora-
	tions; Public Service Com-
	mission.)
	Certain provisions relating to com-
	mon carriers in the public
	service commission law, to
	apply to ................ 23	412
	Telegraph and Telephone Lines:
	Injury to ; penalty................. 27	579
	Telephone Companies:
	(See Corporations — Telegraph and
	Telephone Companies;
	P. S. C.)
	Divulgence of contents of messages
	by employees; neglect to
	transmit or deliver messages;
	penalty .................... 27	580
	Provisions of art. 23 relating to tele-
	graph companies to apply to.....
	telephone companies ........ 23	304
	Telephone Rates:
	(See Rates.)
	Teletypewriter System ......... 88B	36-39