ART. 11. LEVY AND COLLECTION OF TAXES. 93

53 When county commissioner, mayor of the city of Baltimore, etc, may suspend sale 64 Description of owners in sale. 65 Bight of owner to redeem real estate 56 Conveyance to devisee or heir of purchaser 57 Collector failing to make deed 58 Collector to deliver possession of personal property sold 59 May follow property removed 60 When posse comitatus may be summoned, penalty for refusing to obey summons 61 Penalty for assaulting collector 62 When collector may summon posse comitatus prior to day of sale 63 Taxes in sales of property under judicial process. 64. Administrators, etc, to pay all taxes due by decedent 65 Tenants to pay and may deduct from rent 66. When taxes to bear interest 67. Levy of commissions of collectors, gover- nor to fix commissions of collectors ap- pointed by him 68 When collectors liable for interest

69 Collector failing to pay amount due into treasury 70 Suit on collector's bond, how collected 71 Defendants may have trial by jury 72 Plaintiffs may reply generally 73 Commissions of attorney prosecuting, no payment valid unless made to State's attorney, treasurer, or sheriff under ex- ecution 74 What allowances comptroller to make 75 Attachment on judgment against collector may be laid on money levied for his use. 76 State's attorney may purchase property sold for State taxes 77 May sell or lease such property, redemp- tion 78 Suit against collector of county or city taxes 79 Defendants may have jury trial 80 Bond may be sued 81 Within what time after his term collector may collect 82 Within what time county and city taxes to be collected.

CORPORATIONS

83 Payment of State tax on capital stock of corporations 84 When no capital stock, to pay on assessed value of property 85 Savings institutions to pay on amount of deposits 86. Corporations issuing bonds or evidences of debt to pay tax out of interest due hold- ers, and furnish statements in case of non-resident holders 87 Corporation to furnish lists of stockholders, penalty for non-compliance, commuta- tion, In case of non-resident stockhold- ers, penalty for non-compliance 88. Corporations to be allowed credit for invest- ments on which taxes have been levied and paid

89 Where corporation and commissioner", etc, disagree as to the amount of tax, pro- ceedings, right of appeal 90 Within what time register of the city of Baltimore to deliver list of holders of city stock to Appeal Tax Court 91 Appeal Tax Court to strike from list hold- ers exempt from taxation, copies of cor- rected list to be sent to register and comptroller of city 92 When register to pay over State tax to treasurer 93 Duty of Appeal Tax Court when register fails to make out and deliver list of holders 94 Compensation to members of Appeal Tax Court

PUBLIC DEBT.

95 Treasurer to levy State taxes on public debt of Maryland liable to taxation, valua- tion, how assessed. 96. How and when treasurer to collect said tax

97 Public debt, stock loans of the city of Bal- timore, stock and bonds of corporations excluded from assessment for State taxes.

COMMISSIONS OF EXECUTORS AND ADMINISTRATORS.

98 Tax on commissions of executors, etc 99 Within what time Orphans' Court to fix commissions, tax payable whether com- missions claimed or not 100. Within what lime executor to pay tax, bond of executor liable

101 Register to give duplicate receipts 102 Orphans' Court to make no allowance for tax 103 Provisions extended to foreign executors, etc, of non-resident decedents entitled to public stocks, etc, of this State

COLLATERAL INHERITANCES, DISTRIBUTIVE SHARES AND LEGACIES

104 Collateral inheritance tax 105 Executor, etc, to pay tax before distribu- tion 106 To be paid on appraised value

107 Within what time to bo paid, failure to pay, to cause forfeiture of commissions 108 How real estate appraised, subject to said tax