ART. 81] TAX ON GROSS RECEIPTS. 1857

one per cent, upon the annual gross receipts or earnings of all
electric light companies incorporated under any general or
special law of this State and doing business therein; and a
State tax, as a franchise tax, of one and one-half per centum
upon the annual gross receipts or earnings of all electric con-
struction companies and gas companies incorporated under any
general or special law of this State and doing business therein;
and every guano, phosphate 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, tele-
phone or telegraph or cable company, so that the proportion of
the said gross earnings of the said companies 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 com-
missioner; the said gross receipts taxes shall be due and pay-
able 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 unin-
corporated 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.

State v. N. C. Ry. Co., 44 Md. 131. State v. P. W. & B. R. R. Co., 45 Md.
361 State v. B. & O. R. R Co., 48 Md. 49. U. S. Electric Light Co. v.
State, 79 Md. 69. State v N. C. Ry. Co , 90 Md. 466. Cumb. & Pa. R R.
Co. v. State, 92 Md. 676. B C. & A. Ry. v. Wicomico Co., 93 Md. 118.
State v. U. S. Fidelity Co., 93 Md. 315.