782

LAWS OF MARYLAND.

State, and such company shall pay to this State at the aforesaid

rate upon such proportion of its said gross receipts as the length

of its line in this State bears to the whole length of its line; that

each such electric light or electric construction company or cor-

poration shall pay to the treasurer of the State a tax at the rate

Partly in
another

of one-half of one per centum on the amount of gross receipts or

State

revenues of such corporation in this State; that each such parlor,

palace or sleeping car company shall pay to the State treasurer a

tax at the rate of two per centum upon the gross receipts of such

corporation or company in this State; that each such guano,

phosphate or fertilizer company shall pay to the State treasurer

a tax at the rate of one-half of one per centum upon the amount

of the gross receipts of such company so returned or ascertained

as provided for in this act.

SEC. 5. And fie it further enacted, That upon the receipt of

such report by the State tax commissioner of the gross receipts

Tax Com-

in this State of any such foreign corporation or company, the said
State tax commissioner shall cause the same to be filed in his

mission-
er's duty

office, and shall on or before the first day of June in each year

calculate the amount of gross receipt tax to be paid by the said

foreign corporation or company at the rate hereinbefore men-

tioned, to the treasurer of the State, and shall send the said

amount due to the State to the comptroller of the treasury to be

received as other State taxes are now received into the treasury

of this State.

SEC. 6. And be it further enacted, That if any officer of any

such company or corporation required by this act to make a return

as aforesaid, shall in such return make a false statement, he shall

Neglect or
refusal.

be deemed guilty of perjury; if any such corporation shall neglect
or refuse to make such return within the time limited as afore-

said, the State tax commissioner shall ascertain by any means

which he may find most practicable and available, the amount of

such gross receipts and shall fix the amount of the same for the

year, and unless altered upon appeal by the State board of appeal

as hereinafter provided, such amount so fixed by him shall stand

as the basis of taxation of such corporation for such year under

this act.

SEC. 7. And be it further enacted, That the State tax commis-

sioner be and he is hereby authorized and empowered to examine

upon oath any officer, agent or employee of any such foreign cor-

Maybe
examined

poration in this State, or any officer of any corporation of this

under
oath,

State which may employ or use in any manner the patent rights,

plant or property of any such foreign corporation for profit in

this State, touching the said business and the gross receipts in

this State accruing from the same, and any such officer, agent or

employee refusing to be sworn, or refusing to testify in the

premises, or to give the information asked for by said State tax