542 REVENUE AND TAXES. [ART. 81

and gas companies incorporated under any general or special law
of this State and doing business therein; and every guano, phos-
phate or fertilizer company incorporated by or under the laws of
any other State, territory, District of Columbia or foreign
country and doing business in this State; if any such railroad
company has part of its road in this State, and part thereof in
another State or States, such company shall return a statement of
its gross receipts over its whole line of road, together with a
statement of the whole length of its line, and the length of its
line in this State, and such company shall pay to the State at the
said rates hereinbefore prescribed upon such proportion of its
gross earnings as the length of its line in this State bears to the
whole length of its line; and similar statements shall be made by
each oil pipe line company, and each sleeping car, parlor car,
express or transportation, telephone or telegraph cable company,
so that the proportion of the said gross earnings of the said com-
panies respectively accruing coming from their business within
this State may be accurately ascertained, or said statement may
be made in any other mode satisfactory to and required by the
State tax commissioner; the said gross receipts taxes shall be due
and payable at the treasury on or before the first day of July in
each year. All the provisions and requirements of this section
shall be in force and apply to all corporations of a like kind to
those above enumerated which are doing business in this State,
and which are incorporated by or under the laws of any other
State, district, territory or foreign country. Every unincorporated
association, partnership or individual engaged in any one or more
of the above specially enumerated branches of business in this
State, except guano, phosphate and fertilizer companies, shall be
subject to said gross receipts tax. and shall comply with all the
provisions of this article with reference thereto as fully as if such
association, partnership or individual was a corporation.
U. S. Electric Light Co. v. State, 79 Md. 69.

1890, ch. 559, sec. 2.

146-1. It shall be the duty of each and every railroad com-
pany, telegraph company, cable company, express company,
transportation company, oil or pipe line company, title-insurance
company, electric light company and electric construction com-