308

LAWS OF MARYLAND.

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

rate of one -half of one per centum on the amount of gross

receipts or revenues of such corporation in this State : that

each 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. If any such oil or pipe line company has

part of its transportation line in this State, and part thereof

in another State or States, such company shall return a

statement of its gross receipts for transportation of oil or

petroleum over its whole line, 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 this State at the afore-

said 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 ; if any such parlor, palace or sleeping car com-

pany uses or permits the use of its cars on any railroad, part

of which is in this State and part thereof in another State

or States such company shall return a statement of its gross

Shall re-
turn state

receipts accruing from such use over the whole line of road

ment of

or roads on which its cars are so used with a statement of

gross re-
ceipts.

the whole length of such lines together with a statement of

the length of such lines in this State, and such company

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

scribed upon such proportion of its gross earnings as the

length of the lines so used by it in this State bears to the

whole length of the lines so used by it so that the porpor-

tion of said gross earnings of said companies respectively

accruing from their business within this State may be accu-

rately ascertained, or said ascertainment may be made in

any other mode satisfactory to the State Tax Commissioner.

SEC. 2. Be it further enacted, That this act shall take

Effective.

effect from the date of its passage.

Approved March 30th, 1892.