The aegis & intelligencer. [volume] (Bel Air, Md.) 1864-1923, 1890-05-23
BEL AIR, Md, FRIDAY MORNING, MAY %, 1890.
Public General Laws,
Passed by the General Assembly
Of Maryland, at the January
Session, 1890.
PUBLISHED BY AUTHORITY.
CHAPTER $50.

CHAPTER $50.
AN ACT to provide for State taxation ON the
revenues OF railroad, telegraph or cable,
express or transportation, telephone,
| parlor car, sleeping car, safe deposit,
trust, guarantee, fidelity, oil or pipe line, IT,
! tie Insurance. electric light or electric con-
struction companies incorporated under
any general or special law of this State and
doing business therein.
SECTION 1. Be it encated By tue General As.
Sena6Ey Of Maryland, That State tax of one
per cenJum be and is hereby levied annually
upon the gross receipts of all railroad COM
panies,worked by steam incorporated by or un
| der the authority of this State and doing bus
mess therein a State tax of one per centum is
hereby levied annually upon the gross receipts
of every telegraph or cable express or trans
| portation company Incorporated under any
general or special law of this State and doing
business therein State tax of two per cent
um is hereby levied annually upon the gross
.<eeeipts of all telephone, parlor car, sleeping
Car, safe deposit, trust, guarantee and fidelity
companies Incorporated under any general
| or special law of this State and doing bust
ness therein =; a State tax of one per centum
is hereby levied annually upon the
gross receipts of all oil or pipe line COM
panies and all title insurance companies in
corporated under any general or special law
Of this State and doing business therein, and
one half of one per centum upon the annual
gross receipts of all electric light or electric
construction companies incorporated under
any general or special law of this State and
doing business therein if any such railroad
company has part of its road in this State and
a part thereof in another State or States, such
company shall return statement of its gross
receipts over its whole line of road together
with a statement of the whole length
of its line in this State, and such
company shall payto the State at
the said rates herein before prescribed upon
such proportion of its gross earnings as the
length of its liue in this State bears to the
the whole length of its line, and similar state
ments shall be made by each oil or pipe line
company and each sleeping car, parlor car,
express, transportation or cable company, so
that the proportion of said gross earnings of
said companies respectively accruing from
their business within this State may be ac-
I cnrateiy ascertained, or said ascertainment
\ may be made in any other mode satisfactory
I to the State tax commissioner the said
| gross receipt taxes shall be due and payable
at the treasury on or before the first day of
July in each year.
SEC. 2. And be 1t enacted, That it shall be
the duty of each and every such corporation
or company so doing business in this State
on or before the fifteenth day of April next,
and on or before the fifteenth day of April in
each year thereafter to make report under
oath of its president, treasurer or other pro-
per officer, to the State tax commissioner
showing its total receipts or revenues accru
ing from business done in this State for the
year ending on the proceeding thirty-frst day
of January, and it shall be the duty of the
State tax commissioner to file such report in
his office, and on or before the first day of June
next, and on or before the first day of June
in each and every year thereafter, to calcu-
late the State tax due from such corporation
or company on its gross receipts or revenues
aforesaid for such year, and to transmit the
amount ofsuch State tax to the comptroller of
the treasury, to be collected and received in
to the State treasury as other State taxes are
received into the treasury Of this State.
SEC. s. Ind be it enacted, That if any Off
Ger of any such corporation or company re-
quired to make report as aforesaid shall in
such report or return make q false STATE ment
he shall be deemed guilty of perjury, and if
any such corporation or company 50 doing
business in this State, shall neglect or refuse
! to make such report or return to the State tax
commissioner within the time specified as
aforesaid in any year, it shall be the duty OF
said tax commissioner to ascertain in any
manner he may Judge to be most available and
certain, and TO Tx the amount of such gross
receipts and revenues of such corporation or
company for snch year, and to Calculate and
| assess the State tax on the amount Of such
gross receipts or revenues as so ascertained
| and fixed, and to transmit the amount of such
tax to the comptroller in the same manner as
| if such corporation or company had made its
report or return according to the provisions
of this act, and it shall be the duty of such
corporation or company to pay 10 the State
treasurer the amount of such State tax on or
before the first day Of July in each and every
| year.
| SEC 4. and be it enacted, That it shall be
the duty of the comptroller of the
treasury to receive such accounts Of State
taxes so transmitted by him by the State tax
commissioner and forthwith to proceed to
notify each such corporation or company of
the amount of such State tax by transmitting
| by mail to the president, treasurer or other
| proper officer of such corporation or COM
| pany, an account of such State taxes, enclos-
ed in All envelope or cover, having thereon
| proper postage stamp, and carefully directed
to such president, treasurer or other officer,
and shall note in book kept for that pur-
pose the date of placing in the mail the en-
velope or cover containing such account; if
no appeal be taken within thirty days from
tainment and assessment shall be final, but
any such corporation or company may with
| in thirty days after such notification appeal
| from such ascertainment and assessment to
the comptroller of the treasury and State
treasurer stating in such appeal the reasons
and grounds for such an appeal, and the said
| comptroller and treasurer shall as soon as
possible consider the same, and if the comp
| troer and treasurer shall both be of opinion
| that such ascertainment and assessment of
the State tax commissioner is erroneous and
ought to be changed, they shall change the
same accordingly and the ascertanment and
assessment so agreed upon by the comptroll-
er and treasurer rhall be final but if either
| the comptroller and treasurer shall agree with
| the tax commissioner as to the correctness of
the ascertainment and assessment so made by
him then the appeal shall be dismissed and
the original ascertainment and assessment
shall be and remain as the true ascertainment
and assessment for such year.
| SEC. 5. And be 1t enacted, That the State
tax commissioner be and he is hereby author
lied and empowered to examine under oath,
to be by him administered any officer Or
agent of any such corporation or company,
and the receipts and revenues accrung there
from, and any such officer or agent refusing
to be sworn, or refusing TO testify his or her
knowledge touching the said subject matter,
shall forfeit and pay to the State OF Maryland,
the sum of five hundred dollars for.each such
refusal, to be recovered by action at law, in
the name of the State, against such officer or
agent in any court in this STATE having juris-
diction; the said State tax commissioner may
also examine under oath any other person
whom he may be advised or may believe has
knowledge and information in the premises,
and any such person refusing to be sworn or
refusing to testify his or her knowledge in
the premises, shall forfeit and pay to the State
of Maryland, the sum of five dollars for each
such refusal. to be recovered by action at law,
in the name of the State against such persons
so refusing, before a justice of the peace hay
ing jurisdiction and it shall be the duty of
the States attorney of the county or city
where snch refusal has occurred on the in
formation of the State tax commissioner, to
bring suit for the recovery ofsuch forfeitures
as often as they may have occurred.
SEC. 6. Ind be 1t enacted, That if any SUCH
corporation or company from whom such
taxes shall be due and payable on its gross
receipts or revenues as aforesaid shall fail or
| nprlpct To nav The same to the treasurer of