692                               LAWS OF MARYLAND                        [CH. 422

square or box to the right of and opposite the words "Against Fire
Tax", so that the voters shall be able to designate by a cross-mark
in the proper square or box his or her decision for or against said
fire tax. If a majority of the votes cast in any of said voting pre-
cincts or part thereof shall be "for Fire Tax", then said tax shall
be levied and paid over in accordance with the provisions of the Act,
but if a majority of the votes cast shall be "Against Fire Tax", then
this Act shall be of no effect and shall be null and void.

SEC. 3. And be it further enacted, That this Act shall take effect
June 1, 1955.

Approved April 11, 1955.

CHAPTER 422
(House Bill 785)

AN ACT to repeal and re-enact, with amendments, Section 128 (a) of
Article 81 of the Annotated Code of Maryland (1951 Edition),
title "Revenue and Taxes", sub-title "Special Taxes", sub-heading
"Gross Receipts Tax", modifying the gross receipts tax on certain
corporations and companies in this State, and modifying the
definition of railroad companies therein.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 128 (a) of Article 81 of the Annotated Code of Mary-
land (1951 Edition), title "Revenue and Taxes", sub-title "Special
Taxes", sub-heading "Gross Receipts Tax", be and it is hereby re-
pealed and re-enacted, with amendments, to read as follows:

128. (a) A State tax as a franchise tax is hereby levied annually
for the year 1930 and subsequent years measured by the gross re-
ceipts for the preceding calendar year of:

(1)  All domestic or foreign railroad companies, whose roads are
worked by steam, diesel or electric, 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.

[See page image for strike-through]

(2)   Every domestic or foreign telegraph or cable, express or trans-
portation, parlor car, sleeping car, safe deposit and trust company

EXPLANATION: Italics indicate new matter added to existing law.
[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.