ALBERT C. RITCHIE, GOVERNOR. 1569

of Caroline County in said office, and the said Deputy Treas-
urer shall receive a salary of eight hundred dollars ($800.00)
per annum.

SEC. 2. And be it further enacted., That this Act shall take
effect from the first day of July, 1922.

Approved April 13th, 1922.

CHAPTER 547.

AN ACT to repeal and re-enact, with amendments, Section
39 of Article 48A of the Annotated Code of Maryland, title
"Insurance," sub-title "Insurance Department," as said Ar-
ticle was enacted by Chapter of the Acts of 1922, relat-
ing to the tax on premiums for companies writing Fidelity,
Surety, Casualty, Liability and Compensation Insurance.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 39 of Article 48A of the Annotated Code
of Maryland, title "Insurance," sub-title "Insurance Depart-
ment," as said Article was enacted by Chapter of the Acts
of 1922, be and the same is hereby repealed and re-enacted
with amendments, so as to read as follows:

39. Tax on Premiums. Every insurance company (in-
cluding Fidelity, Surety, Casualty, Liability, Compensation,
Livestock and Miscellaneous companies), other than' such as
may be chartered under the laws of the State of Maryland,
and every company of this State writing fidelity, surety, cas-
ualty, liability, and compensation insurance, shall pay annually
to the Insurance Commissioner a tax on gross premiums written
in this State during the preceding1 year, without deduction for
any cause whatever except as herein provided, which -said tax
shall be at the rate of two per cent, for foreign companies on
their fire or marine insurance writings, at the rate of one per
cent, for all companies; foreign and domestic, on their fidelity,
surety, casualty, liability, and compensation insurance writings,
and at the rate of one and one-half per cent, for foreign compa-
nies on insurance writing other than those above mentioned. A
report under oath of the premiums so written during the pre-
ceding year must be made to the Insurance Commissioner in
January of each year by the chief accounting officer or officers
of such companv. The Insurance Commissioner, in computing
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