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94 LEVY AND COLLECTION OF TAXES. [ART. 11.
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109 Form of warrant to appraisers, duties
and proceedings
110 Where estate lies in more than one county
111 Inventory of real estate to be separate
112 When court to appoint new appraiser
113 Return of appraisers under oath
114 Such appraisement to be deemed true
value of real estate.
115 Tax to be a lien till paid
116 Administrator to collect from parties and
pay
117 Apportionment between tenant for life or
years and remainderman
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118 Payment, bow enforced
119 Administrator's bond liable for money re-
ceived for taxes
120 When letters of administrator may be re-
voked
121 To apply to administrator de bona non
122 When estate liable and no administration
taken out
123 Court to appoint, if persons entitled to
administration refuse
124 Persons applying for administration to be
examined as to real estate subject to tax
125 Register to give duplicate receipts
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CLERKS AND REGISTERS TO ACCOUNT.
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126 When clerks and registers to account for
taxes and pay over, commissions j
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I 127 Proceedings on failure to account
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OFFICERS' COMMISSIONS.
128 Tax to be paid by officers enumerated on Court of Baltimore City, and of Circuit
receiving their commissions Courts
129 Oath of officer not to be administered till 131 Secretary of state to furnish to comptroller
tax paid list of officers who have qualified
130 Clerks of Court of Appeals, of the Superior
STOCK 01 CORPORATIONS HELD BY NON-RESIDENTS.
132 Where stock held by non-residents to be Court may require verification by oath
considered situate for the purpose of of accounts of stock furnished
valuation 134 Penalty where officer of corporation fails
133 County commissioners or Appeal Tax to comply
ASSESSMENT, ETC, OF STOCK OF CORPORATIONS.
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135 Tax commissioner to assess capital stocks
of incorporated institutions, except rail-
road and canal companies, may ex-
amine officers under oath, fine, if offi-
cer refuse
136 Bank officers to report to tax commis-
sioner statement of shares, etc, when
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tax commissioner to assess true value,
when banks to pay tax
137 Penalty for neglect to furnish statement
138 Tax commissioner to bring suit on failure
to pay tax, tax commissioner's certifi-
cate prima facie evidence, judgment for
amount of tax and additional damages
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TAX COMMISSIONER.
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139 Appointment of tax commissioner, powers
and duties
140 Correction of assessments
141 Statements to be furnished county com-
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missioners, etc, by corporations. cer-
tificates of valuation and assessment.
142 Duties of tax commissioner
143 Returns to comptroller, appeal, correc-
tion of assessment and valuation
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GROSS RECEIPTS OF RAILROADS
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144 State tax on gross receipts of railroads,
what excepted
145 What officer to report to comptroller gross
receipts and earnings, when company
to pay State tax
146 Penalty for neglect
147 Comptroller may examine officers under
oath, penalty for refusing to testify
148 Penalty if company neglects to pay taxes
when due, comptroller to cause suit to
be brought
149 Company summoned and failing to appear,
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proceeding if company appear, how
judgment entered, if for State
150 Certificate of comptroller prima facie evi-
dence, what property deemed liable to
execution
151 Where railroad extends beyond limit of
State, how comptroller to ascertain
amount of gross receipts within this
State
152 Property of railroad paying said tax, to be
exempt from taxation for State
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RAILROAD PROPERTY.
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