EMERSON C. HARRINGTON, GOVERNOR. 1369

SEC. 2. And be it further enacted, That for the purpose
of taxation all cars used exclusively in the State or used par-
tially within and without the State, are hereby declared to have
a situs in the State, the value of such property for the purpose
of taxation is to be determined as provided by Sections 3 and 4
of this Act.

SEC. 3. And be it further enacted, That every freight line
company as hereinbefore defined shall, annually between the
first day of January and the first day of February, under the
oath of the person constituting such company, if a person, or
under the oath of the president, secretary, treasurer, superin-
tendent or chief officer of such association or corporation, if
an association or corporation, make and file with the State Tax
Commission of Maryland a statement showing the total gross
earnings received from all sources by such freight line com-
panies within this State, for the year ending December thirty-
first next preceding.

SEC. 4. And be it further enacted, That the term "the total
gross earnings received from all sources from the operation of
such freight car lines within this State, " as used in Section
3 of this Act, is hereby declared and shall be construed to
mean all earnings on business beginning and ending within the
State and a proportion based upon the proportion of mileage
over which such business is done of earnings on all interstate
business, passing through, or into or out of the State.

SEC. 5. And be it further enacted, That it shall be the duty
of the State Tax Commission of Maryland on or before the
fifteenth day of February of each year to certify to the State
Comptroller the amount of gross receipts to be taxed against
each such freight line company as hereinbefore defined together
with its postoffice address, and it shall be the duty of the State
Comptroller on or before the fifteenth day of March of each year
to make his draft on each such freight line company as herein-
before defined, for a sum in the nature of a tax at two per
centum upon the gross earnings of such freight line company
for the year ending the last day of December next preceding,
as reported to the State Tax Commission of Maryland and place
the said draft in the hands of the State Treasurer for collec-
tion; which shall be in lieu of all taxes upon all property of any
freight line company so paying the same. All taxes collected
by the State Treasurer under the provisions of this Act shall
be paid into the State Treasury and be credited to the general
revenue fund.