ALBERT C. RITCHIE, GOVERNOR. 667

State Tax Commission the total amount of deposits held by
such savings bank, institution or corporation, on the preced-
ing first day of January; the State Tax Commission shall im-
mediately thereafter, calculate the amount of franchise tax to
be paid by the said savings bank, institution or corporation,
at the rate hereinbefore mentioned, and shall apportion one-
fourth of the same to be paid to the Treasurer of Maryland,
for the State tax, and the other, three-fourths of the same to
the county in which such savings bank, institution or corpora-
tion is situate, or to the City of Baltimore, if such savings bank,
institution or corporation be situate in said city, and shall cer-
tify the said amount due to the State to the Comptroller of the
Treasury, to be collected as other State taxes, and the amount
due to the counties in which such savings banks, institutions or
corporations are severally situate, to the County Commission-
ers for such counties respectively, and the amount due to the
City of Baltimore to the Appeal Tax Court of such city, to be
collected as other county and city taxes due from corporations
are collected; and such franchise taxes, as so apportioned, shall
be due and payable respectively, as ordinary state, county
and/or city taxes are due and payable by law, and, if unpaid,
shall be in arrear, and shall bear interest as other such taxes.

Gross Receipts Tax.

91. (a) A State tax as a franchise tax is hereby levied
annually for the year 1930 and subsequent years measured by
the gross receipts for the preceding calendar year, of:

(1) All domestic or foreign railroad companies, whose
roads are worked by steam, doing business in this State, at
the following rates, to wit:

One and one-quarter per centum on the first $1, 000 per
mile of gross earnings, or on, the total earnings if they are
less than $1, 000 per mile and

Two per centum on all gross earnings above $1, 000 and up to
$2, 000 per mile; and

Two and one-half per centum on all earnings in excess of
$2, 000 per mile.

(2) Every domestic or foreign telegraph or cable, express
or transportation, parlor car, sleeping car, safe deposit and
trust company doing business in this State, at the rate of two
and a half (2½) per centum.

(3) All domestic and foreign telephone and oil pipe line
companies and title insurance companies doing business in
this State at the rate of two (2%) per centum.