1148 LAWS OF MARYLAND. [CH. 492

fee of one hundred dollars. No license fee shall be required
of or collected from any company incorporated under the laws
of any state, territory, district or dependency of the United
States other than the State of Maryland, for the purpose of
carrying on any of the classes of insurance known as liability,
workmen's compensation, accident, health, sprinkler leakage,
burglary, credit indemnity, or casualty insurance, or the writ-
ing of fidelity and surety bonds, except under the retaliatory
provisions hereafter referred, to.

SEC. 36 License Fees of Domestic Surety and. Casualty
Companies. Every domestic company doing a liability, work-
men's compensation or casualty insurance business, or the
business of writing fidelity or surety bonds, shall pay an an-
nual license fee of fifteen hundred dollars.

SEC. 37 License Fees of Title and Mortgage Guarantee
Companies. Every company doing a title insurance or mort-
gage guarantee business shall pay an annual license fee of one
hundred dollars.

SEC 38. License Fees of Domestic Life, Fire, etc. Com-
panies. Every domestic company doing a, life, fire, marine or
other insurance business than as embraced in sections 36 and
37, shall pay an annual license fee of one dollar.

SEC. 39 Tax on Premiums. Every foreign insurance com-
pany, including those excepted by section 35 from the payment
of license fees, shall pay annually to the insurance commis-
sioner a tax on the gross premiums written or renewed in this
state, or on account of residents thereof, curing the preceding
year, without deduction for any cause whatever, except as
herein provided, which said tax shall be at the rate of 2 per
<-ent, for companies writing fire or marine insurance, and at
the rate of iy2 per cent, for all other such companies. A
report under oath of the premiums so written or renewed
during the preceding year.'must be made to the insurance
commissioner in January of each year by the chief accounting
officer or officers of such company. The insurance commission-
er, in computing taxes upon premiums collected in this state
by insurance companies, may allow credit for return pre-
miums on cancelled policies and for premiums on reinsurance
effected in companies authorized to do business in this state.

SEC. 40. Miscellaneous Fees. Every insurance company
doing business in this state shall also pay the following fees
to the insurance commissioner: