3164                                 LAWS OF MARYLAND                               Ch. 865

in more than one class of business and one or more classes
thereof is business not subject to the gross receipts tax or
subject thereto at different rates, the operating revenues
of the class or classes of business subject to such tax at
different rates shall be reported separately and taxes at
the rate or rates applicable to such class or classes of
business. This section shall not be construed as implying
that in the absence of this section the requirements of §§
130 to 134, inclusive, could properly be otherwise
construed.

130.

(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
(except switching railroads with less than ten miles of
main-line trackage which are not owned and operated as part
of a larger railroad system) whose roads are worked by
steam, diesel or electric, doing business in this State, at
the following rate to wit:

Two per centum on all gross earnings.

(2)  Every domestic or foreign telegraph or
cable, express or transportation, parlor car, or sleeping
car company doing business in this State, at the rate of two
and one-half per centum (2 1/2%).

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

(4)  All domestic and foreign electric light or
power companies doing business in this State, at the rate of
two (2%) per centum.

(5)  All domestic and foreign gas companies doing
business in this State, at the rate of two (2%) 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 hereinbefore prescribed upon such proportion of
its gross earnings 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 pipeline 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 earnings 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