1856 REVENUE AND TAXES. [ART. 81

in case such owner after being summoned shall fail to answer
in writing on oath, or to appear and answer orally such inter-
rogatories, such county commissioners or appeal tax court
after such return day has passed, may proceed to revalue and
reassess such property, or add such new property, according
to their best judgment and information in the premises; but no
such revaluation and reassessment shall be made by such
notice; provided, that nothing in this section shall be con-
strued to apply to the valuation and assessment of new im-
provements or new property discovered and assessed and
returned to the county commissioners or appeal tax court by
the proper collector or assessor whose duty it is to assess and
return the same.

Co. Comm'rs v. Mining Co., 76 Md. 550. Co. Comm'rs of Balto. Co. v.
Winand, 77 Md. 524. Myers v. Balto. Co., 83 Md. 393. Baldwin v. State
use of Hull, 89 Md. 600. Monticello Co. v. Balto. City 90 Md. 431. B. &
O. R. R. Co. v. Wicomico Co., 93 Md. 118.

Tax on Gross Receipts of Certain Corporations.

1888, art. 81, sec 146. 1872, ch. 234 1874, ch. 408. 1890, ch. 559.

1896, ch. 120, sec. 146.

164. A State tax, as a franchise tax, is hereby levied annu-
ally upon the gross receipts of all railroad companies whose
roads are worked by steam power incorporated by or under
the authority of this State, or any other State, Territory, Dis-
trict of Columbia or foreign country and doing business in
this State, such State tax being as follows, to wit: Eight-tenths .
of one per cent, on the first one thousand dollars per mile of
gross earnings, or on the total earnings if they are less than
one thousand dollars per mile, and one and one-half per cent,
on all gross earnings above one thousand dollars and up to
two thousand dollars per mile, and when the earnings exceed
two thousand dollars per mile two per cent, on all earnings
above that sum; a State tax, as a franchise tax, of two per
centum is hereby levied annually upon the gross receipts or
earnings of every telegraph or cable, express or transportation,
telephone, parlor car, sleeping car, safe deposit, trust, guar-
antee and fidelity company incorporated under any general or
special law of this State and doing business therein; a State
tax as a franchise tax, of one per centum is hereby levied
annually upon the gross receipts or earnings of all oil pipe line
companies and all title insurance companies incorporated under
any general or special law of this State and doing business
therein; and a State tax, as a franchise tax, of three-quarters of