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1048 JOURNAL OF PROCEEDINGS [Mar. 23
portation. telephone, parlor car, sleeping car, safe
deposit, trust, guarantee and fidelity company incor-
porated under any general or special law of this State.
and doing business therein ; a State tax, as a franchise
tax, of one per centum is hereby levied annually upon
the gross receipts or earnings of all oil or pipe line
companies and all title insurance companies incorpo-
rated under any general or special law of this State,
and doing business therein; and one-half of one per
centum upon the annual gross receipts or earnings of
all electric light or electric construction gas compa-
nies 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
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 in this State ; and such com-
pany shall pay to the State, at the said rates herein-
before prescribed, upon such proportion of its said
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 of such oil or pipe line com-
pany, and each sleeping car, parlor car, express, trans-
portation, telephone or telegraph or cable company,
so that the proportion of the said gross earnings of
said companies, respectively, accruing from their
business within this State, may be accurately ascer-
tained; or said ascertainment 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 clay of July in each year.
Sec. 2. And be further enacted, That the thirty-four
following sections be and they are added to said Article
eighty-one of the Code of Public General Laws, title
"Revenue and Taxes," to be designated as sections
164 to 197, both inclusive.
164. And be it enacted, That to facilitate and ex-
pedite the assessment of property in this State under
this Act, the several counties of this State, and the
city of Baltimore, are hereby divided into the follow-
ing assessment districts: Allegany county shall be
divided into three assessment districts. First district
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