ART. 81. ] TAX ON MORTGAGES. 151

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 state-
ment 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 company, telephone 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 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 applied 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 unincor-
porated 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.

Approved April 5, 1906.

Tax on Mortgages.

1904, ch. 405. 1906, ch. 794.

183. All mortgages, or assignees holding mortgages of record
in Worcester, Wicomico, Somerset, Carroll, Howard, Mont-
gomery, Frederick, Washington, Garrett and Dorchester coun-
ties, shall annually pay a tax of eight per centum upon the
gross amount of interest covenanted to be paid each year to