668 LAWS OF MARYLAND. [CH. 226

(4) All domestic and foreign electric light or power com-
panies doing business in this State, at the rate of one (1%)
per centum.

(5) All domestic and foreign gas companies doing business
in this State, at the rate of one and one-half (1½%) per
centum.

(b) 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 and the length of its line in this State, and
such company shall pay to the State, at the said rates here-
inbefore prescribed upon such proportion of its gross earn-
ings as the length of its line in this State bears to the whole
length of its line; and similar statements shall be made by
each oil pipe line company, and each sleeping car, parlor car,
express or transportation company, telephone or telegraph or
cable company, so that the proportion of the said gross earn-
ings of the said companies, respectively, accruing, coming from
their business within this State, may be accurately ascertained,
or said statement may be made in any other mode satisfactory
to and required by the State Tax Commission. The said gross
receipts taxes shall be due and payable at the treasury on or
before the first day of July in each year.

(c) Every partnership or individual engaged in any of the
above enumerated branches of business in this State shall be
subject to the tax imposed by this section and comply with
all provisions relating thereto as if such firm or individual
were a corporation.

92. Every taxpayer subject to the tax imposed by the
last preceding section shall on or before the fifteenth day of
March in each year make a report under oath of its president,
treasurer or other proper officer, to the State Tax Commission
showing its total receipts accruing from business done in this
State for the year ending on the preceding 31st day of Dec-
ember, and the State Tax Commission shall file such report
in their office, and on or before the first day of June next
in each year calculate the State tax due from such taxpayer
on its gross receipts aforesaid for such year, and transmit the
amount of such State tax to the Comptroller of the Treasury,
for collection and payment to the State Treasurer.