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88 J. Certificate of comptroller to be
prima facie evidence.
88 K. Corporations incorporated
prior to the passage of the
act of March 21, 1894, not
to be released from payment
of bonus under pre-existing
law.
Collateral Inheritance Tax.
115 A. What property shall be subject
to such tax; how its value
is to be ascertained.
120 Summons to parties entitled to
administer to show cause why
they do not administer.
124. Clerks and registers to account
quarterly with the State treas-
urer.
Safe Deposit, Trust, Guaranty
and Fidelity Companies
133 A. Chief officer of security and
other such corporations to
make annual report to State
tax commissioner of their
trust investments.
Banks and other Corporations.
141. Statement of real property to
be made by presidents of such
companies to county commis-
sioners of Appeal Tax Court
of Baltimore city How the
taxable value of shares of
stock in such corporations
shall be ascertained. Duty of
State tax commissioner. Pro-
visions as to railroad compa-
nies.
Tax on Gross Receipts of Cer-
tain Corporations.
146. Tax upon gross receipts of rail-
road, telegraph, cable, express
or transportation, telephone,
parlor car, sleeping car, safe
deposit, trust, guarantee, fidel-
ity, oil pipe line, title insur-
ance, electric light, electric
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construction, gas, guano, phos-
phate and fertilizer companies.
146-1 to 146-18. Provisions in detail
for the ascertainment, en-
forcement and collection of
such gross receipts taxes.
Tax on Mortgages.
146 A. Tax of eight per centum upon
interest on mortgages.
146 B. When the year for such col-
lection shall begin and end.
Discount upon such taxes
when allowed.
146 v. Covenant by mortgagor to
pay mortgagee's tax to be
null and void
146 D. Oath of mortgagee
146 D-1 Oath of mortgagee.
146 E. Unreleased mortgages; clerks
to furnish lists to county
commissioners and Appeal
Tax Court.
146 E-1. Clerks of county commis-
sioners and Appeal Tax
Court to make returns to
comptroller of treasury.
146 F. Mortgagor paying tax shall
have amount with interest
deducted from mortgage
debt.
Mode and Measure of Assess-
ment and Taxation
173. Schedule to be sent to owners
of property, rilling out of
such schedules. To be sworn
to.
174. Affidavit by person returning
schedule.
175. False return Penalty f or such.
176. Assessor to administer oath.
Penalty for charging therefor.
177. Penalty fol agreement to return
a less amount of property than
should have been returned
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