1902                                          INDEX

Chapter         Page
Taxes—Continued

Frederick County—Time for levy.................................................       91                 99

Income—Audit of federal return; report ................................     519             1126

Income—

Corporate tax increase ..............................................................     574             1202

Deduction; local taxes on income............................................     723              1576

Distributed to sub-divisions......................................................     199               351

Graduated; enacted ....................................................................     142               152

Local taxes on, deductible..........................................................     723              1576

Spouse's death; personal exemption, return, date filed ......     454             1050

Income Tax Division—Appropriation to ....................................     199        360, 476

Lien Registration Act—Notices ................................................     752              1638

Montgomery County—

Allowances; County Manager may make ..............................     100               110

Tax collector; surety ..............................................................       96               104

Motor Vehicles—

Distributed to sub-divisions ....................................................     199               351

Title; fair market value; bill of sale........................................     218               523

Title; transfers, applicable to ......................................................     438              1022

Municipal corporations—Special districts; street lights ........     615              1253

Park and Planning Commission—

Parks............................................................................................     425              1001

Park; limit removed..................................................................     586             1218

Prince George's County—

Certified statement; fee ..........................................................     109               122

Fire tax; 15th district .............................................................     266               610

Fire taxes; withheld for bonds ................................................     265               609

Retail Sales Tax Division—Appropriation to............................     199               361

Road tax—Payment; administration, etc.................................     539              1163

Tobacco—Distributed to sub-divisions ......................................     199               352

Tax Exemptions—

Baltimore City—Baltimore Streetcar Museum, Inc.................     375               754

Caroline County—

Farm implements; livestock ....................................................     518             1125

Manufacturers ............................................................................     698             1508

Cecil County—

Farm implements, livestock......................................................     159               277

Stock in business ........................................................................     158               276

Charitable property—Law clarified ............................................     414               988

Charles County Fair, Inc................................................................     337               690

Community water companies .........................................................     682             1469

Educational property—Law clarified ..........................................     414               988

Elderly persons—Mandatory provisions ..................................     142               152

Erosion facilities—Improvements ..............................................     434             1017

Frederick County—Personal property; authority to phase

out ....................................................................................................    369               748

Hopitals—Land held for future use............................................     432              1015

Howard County—Stock in business ............................................     499             1104

Kent County—Farm implements..................................................     320               673

Livestock ...........................................................................................     687             1473

National Capital Historical Museum of Transportation........     254               584

"Open spaces"—County and town powers as to ......................     555             1187

Park and Planning Commission—Law clarified ......................     583             1216

Real property—Assessment for State aid..................................     405               977

St. Mary's County—Manufacturers ..........................................     610             1247