ELIHU E. JACKSON, ESQUIRE, GOVERNOR.

671

CHAPTER 559.

AN ACT to provide for State taxation on the revenues of rail-

road, telegraph or cable, express or transportation, telephone,

parlor car, sleeping car, safe deposit, trust, guaranty, fidelity,

oil or pipe line, title insurance, electric light or electric con-

struction companies incorporated under any general or special

law of this State and doing business therein.

SECTION 1. Be it enacted by the General Assembly of Maryland,

That a State tax of one per centum be and is hereby levied an-

nually upon the gross receipts of all railroad companies worked

by steam incorporated by or under the authority of this State and

doing business therein; a State tax of one per centum is hereby

levied annually upon the gross receipts of every telegraph or cable

express or transportation company incorporated under any general

or special law of this State and doing business therein; a State tax

of two per centum is hereby levied annually upon the gross re-

ceipts of all telephone, parlor car, sleeping car, safe deposit, trust,

guaranty and fidelity companies incorporated under any general

or special law of this State and doing business therein; a State

tax of one per centum is hereby levied annually upon the gross

receipts of all oil or pipe line companies and all title insurance

Tax on

companies incorporated under any general or special law of this

gross re-

State and doing business therein, and one-half of one per centum

ceipts.

upon the annual gross receipts of all electric light or electric con-

struction companies incorporated under any general or special law

of this State and doing business therein; if any such railroad

company has part of its road in this State and a 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 in this State, and such com-

pany shall pay to the State at the said rates hereinbefore pre-

scribed 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 or pipe line company

and each sleeping car, parlor car, express, transportation or cable

company, so that the proportion of said gross earnings of said

companies respectively accruing from their business within this
State may be accurately ascertained, or said ascertainment may be

made in any other mode satisfactory to the State tax commis-

sioner; the said gross receipt taxes shall be due and payable at

the treasury on or before the first day of July in each year.

SEC. 2. And be it enacted, That it shall be the duty of each and

every such corporation or company so doing business in this State

on or before the fifteenth day of April next, and on or before the

fifteenth day of April in each and every year thereafter to make